From IRS.gov:
The IRS has been alerted to a new email phishing scam. The emails appear to be from the IRS and include a link to a bogus web site intended to mirror the official IRS web site. These emails contain the direction “you are to update your IRS e-file immediately.” The emails mention USA.gov and IRSgov, though notably, not IRS.gov (IRS-dot-gov). Don’t get scammed. These emails are not coming from the IRS.
Taxpayers who get these messages should not respond to the email or click on the links. Instead, they should forward the scam emails to the IRS at phishing@irs.gov. For more information, visit the IRS’s Report Phishing web page.
The IRS does not initiate contact with taxpayers by email, texting or any social media. The IRS also does not ask for PINs, passwords or similar confidential access information for credit card, bank or other financial accounts. And remember, the IRS will always send taxpayers a written notification of any tax due via the U.S. mail.