It’s tax season and for some tax payers, it means extra money from Uncle Sam. But it’s the time of year that cybercriminals will begin their onslaught of phishing scams to get tax payers to provide their personal information.

Beware of phishing scams in which these cybercriminals are posing as IRS agents or other legitimate financial institutions. The scammer will send email notifications to filers about an audit or outstanding refund. Click “delete” ASAP. The IRS doesn’t email anyone, ever.

In 2009, the most popular IRS phishing scam deals with a substantial tax refund. The emails look authentic and they include the IRS logo. The scammers just copy it off the IRS web site. But the message is bogus. The scammers hope you will click on the link in the e-mail that takes you to their web site. It looks identical to the real IRS site. This same phishing scam tactic is expected to show up in millions of in-boxes in 2010.

Why do people fall for this? “There’s this sense of desperation right now and that’s what these bad guys prey on,” says Howard Schmidt, former White House cyber-security advisor. “I’m just shocked when I hear people have fallen victim to this, but obviously it works or the bad guys wouldn’t do it.”

The IRS (www.treas.gov/irs/ci) is responsible for administering and enforcing tax laws. If you believe someone has assumed your identity to file federal Income Tax Returns, or to commit other tax fraud, call toll-free: 1-800-829-0433. Victims of identity theft who are having trouble filing their returns should call the IRS Taxpayer Advocates Office, toll-free: 1-877-777-4778.

Be smart and never reply or click on any links in an email that suggests you are being notified by the IRS.

Other Scams: Beware of Haiti Relief Scams.