Wow, it looks like an official U.S. government email address, complete with a convincing-looking "antifraud.ir.gov" domain. Well, no. This email actually entered the mailstream from a mail server in Toronto. The mail server gave off its address as nkajdionhecdv.com, but there is no domain registered with that address.
What about the message itself? Both links actually open sessions at http://new-irs-reports.com/, a known phasing domain which looks like the real IRS website. Do not click links in emails like this; instead, delete them immediately.
From: "United States Department of the Treasury"firstname.lastname@example.org
Subject: Fraud tax income IRS.gov
Date: September 16, 2011 12:08:56 AM PDT
Taxpayer ID: commensurate-00000700955060US
Tax Type: INCOME TAX
Issue: Unreported/Underreported Income (Fraud Application)
Please review your tax statement on Internal Revenue Service (IRS) website (click on the link below):
download tax statement: report-00000700952160US.DOC