The lure this time is the $600 rebate ($1,200 per household) that the Internal Revenue Service will begin sending to taxpayers in May and a supposed opportunity to speed up the process. E-mails purporting to be from the IRS are arriving in inboxes with instructions to recipients that if they visit the linked Web site and provide bank account and routing numbers their rebate can be deposited directly to the account more quickly. Needless to say, the message is a fraud (or a phraud).

Report suspicious e-mails, phishing schemes and bogus IRS Web sites.