Excerpt from NASE Get Connected E-Newsletter.

The IRS is alerting taxpayers to the latest e-mail scam. The
e-mail, purporting to be from IRS Criminal Investigation,
falsely states that the taxpayer is under a criminal probe
for submitting a false tax return to the California Franchise
Board. The e-mail tries to entice people to click on a link or
open an attachment to learn more about the complaint against them.
The IRS warns that clicking the link or opening the attachment
could give scam artists remote access to your computer.
If you
receive one of these e-mails, forward it to phishing@irs.gov.