The National Association of Tax Professionals and the IRS are warning about the latest trend in e-mail scams: fake messages purportedly from the IRS "Fraud Department" threatening taxpayers with a "tax avoidance investigation."

The recipient is asked to click on a link in the e-mail to complete an "investigation form," but clicking on the link could activate a Trojan horse that could give a hacker remote control over the user's computer.

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