A good clue is that no government body or bank or other "official" business is
ever going to contact you through e-mail, especially "first" before they have sent registered letters, etc. Where did they get your e-mail address? Most people still do not have computers, internet, e-mail addresses! Why would they single "me" out to contact me in that way? I am not "special" or different!
Always go to the official site of an agency/business and look for the e-mail address you have been given to respond to and read about phishing and other problems that entity may be having with spammers/fraud. Use their link on their site to inquire, not some e-mail link you got out of the blue, unexpected:
http://www.irs.gov/newsroom/article/...155682,00.html