In IR-2017-119 the IRS warned tax professionals to not "Take the Bait" of spear phishing emails.
Many tax preparers are receiving emails from tax fraudsters. A typical email could be similar to the following:
Subject: Tax Return
From: Joe Taxpayer
I got your email from the local directory. Hope you are doing good and actively involved in the tax filing season.
I would like to file my tax return which includes that of me and my spouse....More