Description
Cisco Security Intelligence Operations has detected significant activity related to spam e-mail messages that claim to contain an income tax warning notification for the recipient. The text in the e-mail message attempts to convince the recipient to open the attachment and view the details. However, the attachment contains a malicious .exe file that, when executed, attempts to infect the system with malicious code.
E-mail messages that are related to this threat (RuleID5148) may contain any of the following files:
irs ci 1040 updated form.exe
The irs ci 1040 updated form.exe attachment has a file size of 2,104,832 bytes.The MD5 checksum, which is a unique identifier of the executable, is the following string: 0xE12F08B8045187301A583C14E912B061
The following text section is a sample of the e-mail message that is associated with this threat outbreak:
Subject: 1040 Update required
Message Body:
Irs Logo
Report of Foreign Bank and Financial Accounts (FBAR)
This is in reference to your 2010 U.S. Individual Income Tax Return we seem to have some discrepancies with your filing. The Financial Crimes Enforcement Network (FinCEN) investigation has indicated that there might be some Undeclared Foreign income under your name . Please go through the guideline on FBAR below.
Guideline on FBAR
We have attached an updated account verification 1040 form that you will be required to filll and fax back to us within 48 hours. This form requires you to disclose all your domestic and international financial accounts. Note that under IRC § 7201: Acts to Evade or Defeat Collection of Tax “It is a crime to evade or defeat any tax” (it is a felony to willfully attempt in any manner to evade or defeat the collection of a federal tax). A violation of Section 7201 is a felony and conviction under this provision invokes a maximum fine of $100,000 for individuals and $500,000 for a corporation, or a maximum imprisonment of five years, or both, and the payment of prosecution costs.
Source: Cisco