The IRS has an education series called “Don’t Take the Bait.” There are ten variations of phishing scams they have seen which are created to attempt to steal sensitive information, such as your Social Security number or bank account information. When the “phisher” has the information necessary, they can steal your identity, hack into your bank account and take your money without you even knowing until it is too late.

https://www.irs.gov/e-file-providers/dont-take-the-bait