Last month, the IRS warned of a new email scam that seemed to target Hotmail account users. With this scheme, phishing emails were sent out under the guise of being from the IRS. If you used a link within that email, it redirected you to a Microsoft page, where the user was asked to enter personal and/or financial information.
The websites associated with this particular scam have since been disabled but it is still important to be vigilant. As a new tax season begins, keep in mind scammers will be revving up their efforts to steal YOUR money.
Here are some reminders about the IRS. They will NEVER:

call about past due taxes without having mailed several notices first
call to demand payment including threats to involve law enforcement and have you arrested
call or email asking you to divulge personal and/or financial information
require payment without allowing you to appeal or even question the amount due
require you to use a specific payment method like a pre-paid debit card
ask for your credit/debit card and/or bank information over the phone

Sources: Forbes and Internal Revenue Service