Watch out for this one: an e-mail claiming to be from the Internal Revenue Service, telling you to click through to claim a tax refund. Here's the one I just got:

After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $109.30. Please submit the tax refund request and allow us 6-9 days in order to process it.

A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline.

(I particularly like that sneaky little detail - if you don't get the money, the refund has been delayed because you were too disorganised, and the money vanishing from your account has nothing to do with it. Or is it an excuse for this refund not being given to you at the proper time? Who knows? Ambiguous phrasing is useful if you're scamming.)

To access the form for your tax refund, please click here
Regards, Internal Revenue Service

To a certain extent, this is an incompetent e-mail - the heading was 'Tax Refund!', and the day a government body starts e-mailing you with exclamation marks, you'll know that schoolchildren have finally got the vote and elected the Monster Raving Loony Party. But still. Be warned.