The message states, "Our records indicate that you are a nonresident alien. As a result, you are exempted from United States of America Tax reporting and withholdings, on interest paid you on your account and other financial dealing to protect your exemption from tax on your account and other financial benefit in rectifying your exemption status."

Recipients are asked to complete the form and fax it to a number given in the message "within one week from the receipt of this letter ... to enable us to update your records immediately. If your account or any other financial benefits are not rectified in a timely manner, it will be subject to USA tax reporting and back up withholding (if back up withholding applies, we are required to withhold 30 percent of the interest paid to you).

"We appreciate your cooperation in helping us protect your exempt status and also update our records."

The form asks for all the information needed for identity theft: Social Security number, date of birth, bank account number, account holder signatures and a photocopy of the recipient's passport.

"It is a scam," said IRS Special Agent Arlette Lee of the service's criminal investigation office in Oakland. "The IRS will not contact taxpayers via e-mail." Recipients should not reply to the message, she said.

Information on tax code violations and scams can be found on the IRS Web site at ww.irs.gov/compliance/enforcement/index.html.