1. The IRS will never send unsolicited emails or phone calls.
2. Any unsolicited calls and or emails could be scams and should be reported to the IRS at phising@irs.gov

Taxpayers are being warned about scams related to the Economic Stimulus Payment.

In a typical scam, an individual may receive a phone call or an email that appears to be an official IRS communication asking the recipient for personal information in order to fill out a refund form. Another example of a scam states that the IRS is requesting a bank account number because the stimulus check has not yet been cashed.

Protect yourself and your clients against such scams.
Again, the IRS will never send unsolicited emails or phone calls, and any calls/emails received should be reported to phising@irs.gov.

Here are a few articles published on the IRS website that are worth reviewing:
http://www.irs.gov/privacy/article/0,,id=179820,00.html

http://www.irs.gov/newsroom/article/0,,id=178061,00.html

If you or your client receive an email, a phone call, or similar communication report it to the IRS by emailing phishing@irs.gov.