Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS, including the Electronic Federal Tax Payment System (EFTPS), do not initiate contact with taxpayers via emails.  Also, the IRS does not request personal information through email or ask taxpayers for PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.  Beware of these emails and do not reply to them.  Locate a telephone number (not the one in the email) and call the agency if you have concerns.