Beware of emails pretending to be from the “support manager” at the IRS and with the subject IRS Notification or similar reference. Such emails usually say the IRS is unable to process a tax return are routinely accompanied by an attachment that has a malware payload. You do not want to open the attachment.  Just delete the email.
Email scams are an unfortunate part of online activity.  Such emails purporting to be from the IRS are among the most common and need to be checked thoroughly. This real U.S. Internal Revenue Service (IRS) is often aware of these scams and publishes information to assist the public:
- List of phishing scams: http://www.irs.gov/newsroom/article/0,,id=214917,00.html
- Other helpful information on identity theft and fact sheets: http://www.irs.gov/newsroom/article/0,,id=155682,00.html
The IRS seldom attempts to resolve any issue with tax returns over email and certainly will not request personal data over emails. Regardless, the point of some of these scam emails is not to get you to send information directly, but to get you to open the email attachment that can have any manner of malware embedded, including a keylogger or backdoor that covertly sends your data to the scammer.