The IRS says an e-mail scam targeting businesses has been reported.  From the IRS:

Bogus email scams are resurfacing, including one involving payments allegedly rejected by the Electronic Federal Tax Payment System. The email has a link that may download malicious software.

If you get an e-mail from the IRS, remember this simple rule — the IRS didn’t send it.  The IRS does not correspond with taxpayers via e-mail.  The IRS says that if you get a bogus e-mail claiming to be from them, you should forward it to the IRS at phishing@irs.gov and then delete the e-mail without clicking on any links.