Used to be, phishing attempts contained clickable links. This item contained no links whatsoever, and I looked at every last bit of it:
We at the Internal Revenue Service would like to inform you that, you have qualified for 2013, subsidy benefit.
Simply reply to this secure message with the following details below & you will be notified shortly.
Social Security Number:
Date of Birth (mmddyyyy):
Bank Routing Number:
Deposit Account Number:
Please disregard this message if you have already mailed your response.
©2013 Internal Revenue Service | U.S. Department of the Treasury
The key here, of course, is “reply to this secure message,” since any fool can hit the Reply button, and many do. The ostensible address is IRS.DESK@IRS.GOV; however, the Reply-To address in the header is firstname.lastname@example.org. Who knew the IRS had a branch in Germany?