First, there were emails from purported "Nigerian Princes", and now it is the "IRS" sending emails concerning delinquent "back taxes".
I received one the other day. It said, "2106 Back Taxes". I didn't bother to open the email.
Obviously, this was bogus as the email address wasn't an official government one. Plus, the year was almost 100 years off.
So, beware of bogus IRS "back taxes" email notices. As for this Bozo, who sent me this one for "back taxes" for the year 2106, I guess they'll have to wait a while.