What kind of scam is "IRS Document Available For Review"

What kind of email is "IRS Document Available For Review"?

We have inspected this email and determined it is a phishing scam. It is disguised as a notification from the Internal Revenue Service (IRS) regarding a document supposedly available for review. Clicking the link leads to a fraudulent website intended to steal credentials or personal information. It should be ignored.

"IRS Document Available For Review" email scam overview

The email claims that a document titled IRS Authorization.pdf has been made available for the recipient's review through a "Secure Document Delivery" system. It instructs the recipient to click a "View Document" button to access the file. The message is styled to resemble an automated notification from a legitimate document-sharing platform.

The sender's display name, "IRS - SharePoint," is a clear giveaway. It does not belong to the IRS or any government agency. Scammers use this label to suggest the message originates from a Microsoft SharePoint system used by the IRS, but the actual sending address belongs to an unrelated commercial domain.

The link in the email led to a fraudulent website that is no longer active. Based on the scam's setup, the site was designed to imitate either an email service provider's login page or an official IRS document portal. Either way, its purpose was to capture whatever credentials the visitor entered.

Any login details typed into such a page go directly to the scammers. Compromised credentials can be used to hijack email accounts, file fraudulent tax returns in the victim's name, access financial accounts, or target contacts in the victim's address book.

The Internal Revenue Service has no connection to this email. The IRS does not send unsolicited emails asking recipients to click links or sign into external portals to view documents. Any such message should be treated as suspicious and ignored.

Similar scam emails in general

In conclusion, this email is a phishing scam disguised as an official IRS document delivery notification. It attempts to steal login credentials through a fraudulent website built to mimic either an email service provider login page or an IRS portal. Recipients should ignore this email and avoid clicking any links it contains.

In some cases, similar campaigns are also used to distribute malware. More examples of similar scam emails are Interactive Brokers Two-Factor Authentication, cPanel Server Upgrade, and cPanel - Failed Incoming Messages Report.

How do spam campaigns infect computers?

Spam emails can carry malware in the form of malicious file attachments. Common file types used for this include executable files, Microsoft Office documents, PDFs, archives such as ZIP files, and scripts. Opening an attachment, or enabling certain features like malicious macro commands, can result in a malware infection.

Emails can also direct recipients to malicious websites via embedded links. These sites may automatically trigger malware downloads or prompt the user to manually run a harmful program. As a general rule, the system is not compromised unless the user takes some action, such as clicking a link or opening a file.

How to avoid installation of malware?

Be wary of emails from unfamiliar senders, especially those that include attachments or urgent calls to action. Before clicking any link or opening any file, take a moment to verify that the sender is who they claim to be.

Only download software from official developer websites or trusted app stores. Avoid pirated programs, cracked software, and key generators - these are frequently used to distribute malware alongside their advertised content.

Keep your operating system and all applications up to date, and use a reputable security tool to monitor your device for threats. Do not grant notification permissions to unfamiliar websites.

If you have already opened a malicious attachment, we recommend running a scan with Combo Cleaner Antivirus for Windows to automatically eliminate any installed threats.

Text presented in the "IRS Document Available For Review" email letter:

Subject: Notification From IRS

Secure Document Delivery
IRS Document Available for Review

Hello ********,

A document has been made available for your review and acknowledgment.
Document: IRS Authorization.pdf
Available on Friday, August 21, 2026
[View Document]

If you have any questions regarding this document, please contact the sender directly.

Thank you.
This message was generated automatically. Please do not reply directly to this email.

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Quick menu:

• What is IRS Document Available For Review phishing scam?
• Types of malicious emails.
• How to spot a malicious email?
• What to do if you fell for an email scam?

Types of malicious emails:

Phishing Emails

Most commonly, cybercriminals use deceptive emails to trick Internet users into giving away their sensitive private information, for example, login information for various online services, email accounts, or online banking information.

Such attacks are called phishing. In a phishing attack, cybercriminals usually send an email message with some popular service logo (for example, Microsoft, DHL, Amazon, Netflix), create urgency (wrong shipping address, expired password, etc.), and place a link which they hope their potential victims will click on.

After clicking the link presented in such email message, victims are redirected to a fake website that looks identical or extremely similar to the original one. Victims are then asked to enter their password, credit card details, or some other information that gets stolen by cybercriminals.

Emails with Malicious Attachments

Another popular attack vector is email spam with malicious attachments that infect users' computers with malware. Malicious attachments usually carry trojans that are capable of stealing passwords, banking information, and other sensitive information.

In such attacks, cybercriminals' main goal is to trick their potential victims into opening an infected email attachment. To achieve this goal, email messages usually talk about recently received invoices, faxes, or voice messages.

If a potential victim falls for the lure and opens the attachment, their computers get infected, and cybercriminals can collect a lot of sensitive information.

While it's a more complicated method to steal personal information (spam filters and antivirus programs usually detect such attempts), if successful, cybercriminals can get a much wider array of data and can collect information for a long period of time.

Sextortion Emails

This is a type of phishing. In this case, users receive an email claiming that a cybercriminal could access the webcam of the potential victim and has a video recording of one's masturbation.

To get rid of the video, victims are asked to pay a ransom (usually using Bitcoin or another cryptocurrency). Nevertheless, all of these claims are false - users who receive such emails should ignore and delete them.

How to spot a malicious email?

While cyber criminals try to make their lure emails look trustworthy, here are some things that you should look for when trying to spot a phishing email:

• Check the sender's ("from") email address: Hover your mouse over the "from" address and check if it's legitimate. For example, if you received an email from Microsoft, be sure to check if the email address is @microsoft.com and not something suspicious like @m1crosoft.com, @microsfot.com, @account-security-noreply.com, etc.
• Check for generic greetings: If the greeting in the email is "Dear user", "Dear @youremail.com", "Dear valued customer", this should raise suspiciousness. Most commonly, companies call you by your name. Lack of this information could signal a phishing attempt.
• Check the links in the email: Hover your mouse over the link presented in the email, if the link that appears seems suspicious, don't click it. For example, if you received an email from Microsoft and the link in the email shows that it will go to firebasestorage.googleapis.com/v0... you shouldn't trust it. It's best not to click any links in the emails but to visit the company website that sent you the email in the first place.
• Don't blindly trust email attachments: Most commonly, legitimate companies will ask you to log in to their website and to view any documents there; if you received an email with an attachment, it's a good idea to scan it with an antivirus application. Infected email attachments are a common attack vector used by cybercriminals.

To minimise the risk of opening phishing and malicious emails we recommend using Combo Cleaner Antivirus for Windows. 

Example of a spam email:

What to do if you fell for an email scam?

• If you clicked on a link in a phishing email and entered your password - be sure to change your password as soon as possible. Usually, cybercriminals collect stolen credentials and then sell them to other groups that use them for malicious purposes. If you change your password in a timely manner, there's a chance that criminals won't have enough time to do any damage.
• If you entered your credit card information - contact your bank as soon as possible and explain the situation. There's a good chance that you will need to cancel your compromised credit card and get a new one.
• If you see any signs of identity theft - you should immediately contact the Federal Trade Commission. This institution will collect information about your situation and create a personal recovery plan.
• If you opened a malicious attachment - your computer is probably infected, you should scan it with a reputable antivirus application. For this purpose, we recommend using  Combo Cleaner Antivirus for Windows.
• Help other Internet users - report phishing emails to Anti-Phishing Working Group, FBI’s Internet Crime Complaint Center, National Fraud Information Center and U.S. Department of Justice.

Frequently Asked Questions (FAQ)

Why did I receive this email?

Scam emails are distributed in bulk to a large number of recipients. Cybercriminals typically gather email addresses through data breaches, fake websites, and similar methods. These messages are not personally targeted.

I have provided my personal information when tricked by this email, what should I do?

Change the passwords for any accounts that may have been compromised right away. If banking or other financial information was entered, contact the relevant institutions as soon as possible to secure your accounts.

I have downloaded and opened a malicious file attached to an email, is my computer infected?

It depends on the file type. Executable files (.exe, .run, etc.) typically install malware as soon as they are opened. Document types such as PDFs or Word files usually require additional interaction - for example, enabling macros - before they can cause harm.

I have read the email but did not open the attachment, is my computer infected?

Simply opening or reading an email is safe. Infections only occur when the user actively interacts with malicious content, such as opening an attachment or clicking a harmful link. Your computer is not at risk from reading the message alone.

Will Combo Cleaner remove malware infections that were present in email attachment?

Yes, Combo Cleaner is capable of detecting and removing a wide range of malware threats. That said, performing a full system scan is important - some sophisticated malware hides deep within the system and may otherwise go undetected.