New Notice of unreported income email phishing surfaces

A new phishing scam surfaces where a they send you a notice of unreported income email. This email supposedly comes from the IRS and states that you owe back taxes. It then directs you to make direct payments via western union however the irs does not and will not collect money this way. Unfortunately the email contains a virus as well and uses the receipeints address book as a way to send itself out to other users.