This spam leads to malware on virtual-geocaching.net:
The malicious payload is at [donotclick]virtual-geocaching.net/main.php?page=7de3f5c4200c896e (report here) on 188.8.131.52 (G Mobile, Mongolia) as used in this recent attack and several others.
Date: Mon, 17 Sep 2012 11:28:14 -0600
From: Internal Revenue Service [[email protected]]
Subject: IRS report of not approved tax transfer
Your State Tax transfer (ID: 30062091798009), recently sent from your checking account was returned by Internal Revenue Service payment processing unit.
Not Accepted Tax transaction
Tax Transaction ID: 30062091798009
Reason of rejection See details in the report below
Federal Tax Transaction Report tax_report_30062091798009.doc (Microsoft Word Document)
Internal Revenue Service 3192 Aliquam Rd. Davis 71320 VA
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