either revenue agency and encouraging individuals to open files corrupted with malware . These scam emails use tax transcripts as baitAttack.Phishingto enticeAttack.Phishingusers to open the attachments . The scam is particularly problematic for businesses or government agencies whose employees open the malware infected attachments , putting the entire network at risk . This software is complex and may take several months to remove . This well-known malware , known as Emotet , generally poses asAttack.Phishingspecific banks or financial institutions to trickAttack.Phishingindividuals into opening infected documents . It has been described as one of the most costly and destructive malware to date . Emotet is known to constantly evolve , and in the past few weeks has masqueraded asAttack.Phishingthe IRS , pretending to beAttack.Phishing“ IRS Online. ” The scam email includes an attachment labeledAttack.Phishing“ Tax Account Transcript ” or something similar , with the subject line often including “ tax transcript. ” Both DOR and IRS have several tips to help individuals and businesses not fall prey to email scams : Remember , DOR and the IRS do not contact customers via email to share sensitive documents such as a tax transcript . Use security software to protect against malware and viruses , and be sure it ’ s up-to-date . Never open emails , attachments or click on links when you ’ re not sure of the source . If an individual is using a personal computer and receivesAttack.Phishingan email claiming to beAttack.Phishingthe IRS , it is recommended to delete or forward the email to phishing @ irs.gov orto investigations @ dor.in.gov Business receiving these emails should also be sure to contact the company ’ s technology professionals .