The IRS warn of a recent surge in fraudulent emails using the lure of "tax transcripts" to trick unwary recipients into downloading malware.

In a typical case, the scammer takes on the identity of a specific bank or financial institution to trick an email recipient into opening an infected document. In the past few weeks, scammers have sent email from what appears to be "IRS Online." The email includes an attachment labeled "Tax Account Transcript."

The IRS does not send unsolicited emails to the public, nor does the IRS email sensitive documents, such as tax transcripts. All fraudulent emails should be forwarded to phishing@irs.gov and deleted.