Last week, California's Board of Equalization (BOE) put out a warning to taxpayers after receiving multiple reports of individuals receiving an email from a tax agency claiming the recipient's federal Electronic Funds Transfer (EFT) payment was not properly received. The fraudulent email requests the taxpayer visit a link provided in the email for more information on the matter.
BOE would like to make it very clear to all taxpayers that emails of this nature are not from any tax agency. The link in these emails should not be clicked, as the sender appears to be attempting to attain information from the recipient in order to scam the recipient out of money. If you have received one of these emails or have any questions about a federal EFT payment, it's best to contact the BOE Taxpayer Information Section at (949) 751-6456. You could also contact their EFT Helpline at (949) 751-6456 if you're just checking to make sure your payment has been received. The IRS has this scam on their radar as well, as they are working in conjunction with BOE to investigate the situation.
Another good way to confirm your EFT payment has been properly transmitted would be to check your bank account statement. Normally, protocol dictates BOE must either call the taxpayer or send a bill via snail mail if the taxpayer's EFT payments don't go through properly. BOE currently does not consider email an accepted means of transmitting information of this nature.
More info about the scam can be found here on the IRS's website.
Source: State Board of Equalization News Release "Board of Equalization Warns of Phishing Scheme" 10/12/10