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While many people enjoy fishing in the summertime, identity thieves are going "phishing."

The Internal Revenue Service has cautioned taxpayers to be on the lookout for a new wave of scams using the IRS name in identity theft — or phishing — e-mails that have circulated during the last two months.

In May and June alone, 700 separate phishing incidents were reported to the IRS. Almost 1,600 have been reported in all of 2008. The most common scams involve tax refunds, and this year, economic-stimulus payments, or "rebates."

Though most are e-mail schemes, the IRS reminds taxpayers that it doesn't ask for personal information via e-mail or fax, discuss tax accounts by e-mail or request security information such as personal ID numbers.

What to look out for

So don't go hook, line and sinker for current phishing scams such as these:

• Refund e-mail — Variations include an e-mail claiming to come from the IRS that falsely informs the recipient that he or she is eligible for a tax refund for a specific amount. The bogus e-mail instructs the recipient to click on a link to access a refund claim form, which scammers use to access bank or credit card accounts.

• Stimulus payments — Similar to the refund scheme, these messages tell the recipient that he or she is eligible for an economic-stimulus payment. The messages recommend direct deposit into the taxpayer's checking or savings account. The only way to receive a rebate is to file a tax return with the IRS — no special forms involved.

• Substitute Form 1040 faxes — A cover letter and a 1040 tax form, addressed to "Dear Valued Tax Payer" and purportedly signed by an IRS employee, say the IRS is updating its files and that recipients who supply the requested information will receive a nominal tax refund.

The letter also states that those who fail to immediately return the completed form may be subject to additional tax and withholding.

The attached form is labeled a substitute Form 1040 and is titled "Certificate of Current Status of Beneficial Owner For United States Tax Recertification & Withholding."

The letter, signature and form are all fraudulent, the IRS said.

• Company report — This e-mail appears to come from an IRS.gov e-mail address, addresses recipients by name and references the company where the recipient works.

The e-mail says that the IRS has a report on the company and asks the recipient to review a copy by clicking on a link to download the report. However, when the link is clicked, malware — malicious code that can hijack a victim's computer — is downloaded to the recipient's computer.

• Tax Court — An e-mail that appears to come from the U.S. Tax Court contains a petition involving a court case between the IRS and the recipient.

The document tells the recipient to download other files, which transfer malware to the recipient's computer.

The Tax Court is not e-mailing notices to anyone who currently has a case before the court, the IRS said.

If you have received a questionable e-mail claiming to come from the IRS, you can forward it by e-mail at phishing@irs.gov.

Find more information on the IRS Web site, www.irs.gov.