Encouragement from the IRS?

[Joel S. Berson]

I have received the following phishing message (I suggest you do not
click on the link).  What amused me is the "you are *encouraged* to
pay a penalty for not filing ...".  Im my experience the IRS is more
demanding. (Much else suggests a non-native English speaker, using a
.ro (Romania) to English dictionary.)

Joel

Good morning,

Here is a notice, that you are encouraged to pay a penalty for not
filing the income tax return by the deadline that is January 31, 2012.

Please take into account, that IRS [Section 6038(b)(1)] determines a
pecuniary penalty to the amount of $10,000 for each [Form 5471] that
is filed later than the due date of the income tax return, or does
not comprise the comprehensive information described in [Section 6038(a)].

No penalty will be due if the taxpayer shows that the late filing was
caused by substantial reasons.

<http://ftp.digitalmarketing.ro/g7UqoVGG/index.html>Get inside our
official site to obtain more information.

Kind regards,
Internal Revenue Service United States
Department of the Treasury

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