Earlier this month, Dark Reading published 9 Phishing Lures that Could Hijack your 2017 Tax Refund. The nine sample phishing emails are shown below, and the full article is here: http://www.darkreading.com/perimeter/9-phishing-lures-that-could-hijack-your-2017-tax-refund-/d/d-id/1328334.
Defending against this is easy. If you get any email purporting to be from the IRS, know this: The IRS does not send email to taxpayers. If you are getting audited or owe taxes, you will be notified by snail mail. The IRS will not send you email promising a big payback either. Delete it.
Whenever you receive an unexpected email or any message that seems out of the ordinary, remember to stop, think and do not click.