I received the following spam:

Legal Notification IMPORTANT! PLEASE READ THIS

After the last annual calculations of your fiscal activity
we have determined that you are eligible to receive
a tax refund under section 501(c) (3) of the
Internal Revenue Code. Tax refund value is $189.60.
Please submit the tax refund request and allow us 6-9 days
in order to IWP the data received.
If u don't receive your refund within 9 business
days from the original IRS mailing date shown,
you can start a refund trace online.  etc etc,,,,

If you clink on the link it will send you to somewhere in Sweden.

Yeah, the IRS has now taken to using "u" in place of "you" in order to save money.

And offshore Swedish labor is cheaper, too.

And I have not figured out what IWP stands for.

C'mon... do people REALLY fall for this stuff????

Haha, sounds like a very official letter.  I used to laugh at the emails from my bank.  Please reply with all of your account numbers so that we can update our records.  Unfortunately, there are people out there who do fall for these scams.  All it takes is a few naive people to make it worth their while.