Date: 21 June 2011 11:16
Subject: Federal Tax transfer rejected
Your federal Tax payment (ID: 632869994691), recently from your checking account was canceled by the your Bank.
Canceled Tax transfer Tax Transaction ID: 632869994691 Reason of rejection See details in the report below FederalTax Transaction Report
archive, Adobe PDF)
Internal Revenue Service, Metro Plex 1, 8401 Corporate Drive, Suite 300, Landover, MD 20785
The spam attempts (and fails) to download malware from uhkusrrthyjshjfd.cz.cc (22.214.171.124, Russia) via IRS-REPORTS-WEB-FILE-6856.INFO (parked at Godaddy). In my opinion, all .cz.cc domains are suspect and are worth blocking.
Update 28/9/11: a new version of this email is doing the rounds. This DOES successfully infect vulnerable machines, I will try to find more details.