Q: I received an e-mail from the IRS which said, "After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $63.80. Please submit the tax refund request and allow us 6-9 days in order to process it. A refund can be delayed for a variety of reasons. For example, submitting invalid records or applying after the deadline. To access the form for your tax refund, please click here, Regards, Internal Revenue Service." It also had "Copyright 2006, Internal Revenue Service U.S.A. All rights reserved." Is this legitimate?

A: A check with the IRS determined it's a scam. "We do not initiate that kind of an e-mail," said Ken Vargas, spokesperson for the IRS, Texas district. An article on the IRS Web site said the Internal Revenue Service has issued several consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers' financial data in order to steal their assets. Fraudsters may use the IRS name because most consumers recognize it, have had prior communication with or from the IRS (such as receiving annual tax form and instruction packages) and have previously provided the IRS some financial data (such as that contained on tax returns).

As a general rule, the IRS does not send out unsolicited e-mails or ask for detailed personal information. Additionally, the IRS does not ask people for the PIN numbers, passwords or similar secret access information for their credit card, bank or other financial accounts.

Tricking consumers into disclosing their personal and financial data, such as secret access data or credit card or bank account numbers, is identity theft. Such schemes perpetrated through the Internet are called “phishing” for information. The information fraudulently obtained is then used to steal the taxpayer's identity and financial assets.

Typically, identity thieves use someone's personal data to steal his or her financial accounts, run up charges on the victim's existing credit cards, apply for new loans, credit cards, services or benefits in the victim's name and even file fraudulent tax returns.

To report the fraudulent misuse of the IRS name, logo, forms or other IRS property, you may contact the toll-free hotline at 1-800-366-4484.

Stumped? Ask us. The FYI column is designed to let readers e-mail (to lufnews@coxnews.com) or call in (to 637-NEWS) questions they want answered, whether about road construction, how-to tips, trivia or other information. You do not have to leave your name. You also can use that e-mail address and phone number to give us a news tip – anonymously, if you'd like. (We do not have Caller ID on the phone line.)