Now, this takes some serious cojones:
After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $63.80. Please submit the tax refund request and allow us 6-9 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 [link removed]
Regards,
Internal Revenue Service
© Copyright 2006, Internal Revenue Service U.S.A. All rights reserved..
The link, of course, goes to a phony site.
It started at a hijacked web server in the U.S. and then jumped to a phony site in Romania. Too bad the U.S. government doesn’t have anyone in charge of this kind of stuff.
Ed Bott 
Only $63 bucks! I got a similar email where I was going to get over $250! 🙂
I live in Holland and am a Dutch citizen. No IRS for me! Yet I get the same message two to three times a day. Usually $63.80, sometimes only $3.80.