I know that the US tax comissioner gets his name attached to many scams & while I am most positive that this email is a scam, I thought I'd post it for others to see a possible new twist to an old scam.
Internal Revenue Service
915 Second Avenue, MS W180
Seattle, WA 98174-0041.
Dear, (If not a scam, you'd think he'd know the name of the person he was sending this to!!!)
We are to inform you that we have resolved every requirement concerning the release of your fund worth $10.5 Million US Dollars which came from Africa. The USA government has made it mandated that the IRS USA to sign the fund release bond for you here in USA. Get back to us so that we can advice you on how to receive the fund.
Respond immediately to receive your funds. Do also confirm your telephone number to this office for proper communication.
Note that the government will ask for a require fund transfer certificate before you receive your fund. To avoid charging you for tax evasion, it is most important that you pick up this fund immediately.