The Internal Revenue Service is warning about fraudulent emails impersonating the IRS, using tax transcripts as bait to get users to open documents containing malware. The scam is a problem for businesses whose employees might open the malware, because it can spread throughout the network and potentially take months to remove. This malware poses as specific banks and financial institutions in its effort to trick people into opening infected documents. The IRS does not send unsolicited emails to the public, or ever email a sensitive document such as a tax transcript, which is a summary of a tax return. The IRS urges taxpayers not to open the email or the attachment.