IRS spam / micropowerboating.net

This fake IRS spam leads to malware on micropowerboating.net:

Date:      Tue, 12 Feb 2013 22:06:55 +0800
From:      Internal Revenue Service [damonfq43@taxes.irs.gov]
Subject:      Income Tax Refund TURNED DOWN

Hereby we have to note that Your State Tax Refund Appeal ({ID: 796839212518), recently has been RETURNED. If you believe that IRS did not properly estimate your case due to misunderstanding of the fact(s), be prepared to serve additional information. You can obtain refusal to accept details and re-submit your appeal by browsing a link below.

Please enter official website for information

Internal Revemue Service
Internal Revenue Services United States, Department of Treasury
9611 Tellus. Av.
Hours of Operation: Monday-Friday, 11:30AM - 16:30PM your local time.


==============================


Date:      Tue, 12 Feb 2013 15:00:35 +0100
From:      Internal Revenue Service [zirconiumiag0@irs.gov]
Subject:      Income Tax Refund NOT ACCEPTED

Hereby we hav to inform that Your Income Tax Refund Appeal ({ID: 46303803645929), recently has been CANCELED. If you believe that IRS did not properly estimate your case due to misapprehension of the fact(s), be prepared to equip additional information. You can obtain non-acceptance details and re-submit your appeal by browsing a link below.

Please browse official site for more information

Internal Revemue Service
Internal Revenue Services United States, Department of Treasury
3192 Aliquam Rd.
Hours of Operation: Monday-Friday, 11:30AM - 16:30PM your local time.


==============================

Date:      Tue, 12 Feb 2013 15:13:37 +0100 [09:13:37 EST]
From:      Internal Revenue Service [idealizesmtz@informer.irs.gov]
Subject:      Income Tax Refund TURNED DOWN

Hereby You notified that Your Income Tax Outstanding transaction Appeal (No: 8984589927661), recently was CANCELED. If you believe that IRS did not properly estimate your case due to misapprehension of the fact(s), be prepared to deliver additional information. You can obtain refusal of acceptance details and re-submit your appeal by using a link below.

Please enter official site for information

Internal Revemue Service
Internal Revenue Services United States, Department of Treasury
P.O. Box 265
Hours of Operation: Monday-Friday, 11:30AM - 16:30PM your local time. 

The malicious payload is on [donotclick]micropowerboating.net/detects/pending_details.php (report here) hosted on:

175.121.229.209 (Hanaro Telecom, Korea)
198.144.191.50 (Chicago VPS, US)

The following IPs and domains should be blocked:
175.121.229.209
198.144.191.50
micropowerboating.net 
morepowetradersta.com
asistyapipressta.com
uminteraktifcozumler.com
rebelldagsanet.com
madcambodia.net
acctnmrxm.net
capeinn.net
albaperu.net
live-satellite-view.net