IRS based Phishing attacks - Example

I just received this example of the latest IRS phishing attack.  The HTML graphics are well-done and this message appears to be almost authentic.  Responding to these email messages could cost money, as the scammers will have access to freely use the credit card.  These can be safely deleted and ignored, as the IRS uses primarily US postal mail or phone calls to contact us. 

IRS based Phishing attacks - Example

To: Harry
From: service @ irs . gov <<< Spoofed email address
Subject: IRS Notification - Fiscal Activity (Internal Revenue Service)
Date: Thu, 27 Sep 2007 00:33:15 +0530

After the last annual calculations of your fiscal activity we have determined that
you are eligible to receive a tax refund of $268.32.

Please submit the tax refund request and allow us 3-6 days in order to
process it.

A refund can be delayed for a variety of reasons.
For example submitting invalid records or applying after the deadline.

To access the form for your tax refund, please click here  <<< Dangerous URL

Note: For security reasons, we will record your ip-address, the date and time.
Deliberate wrong inputs are criminally pursued and indicated.

Regards,
Internal Revenue Service