"Your FED TAX payment" spam

This fake "Tax payment" spam comes with a malicious attachment:

Date:      Mon, 27 Jan 2014 14:24:42 +0100 [08:24:42 EST]
From:      "TaxPro_PTIN@irs.gov" [TaxPro_PTIN@irs.gov]
Subject:      Your FED TAX payment ( ID : 34KIRS821217111 ) was Rejected

*** PLEASE DO NOT RESPOND TO THIS EMAIL ***

Your federal Tax payment (ID: 34KIRS821217111), recently sent from your checking account was returned by the your financial institution.

For more information, please download notification, using your security PIN 55178.

Transaction Number:     34KIRS821217111

Payment Amount:     $ 9712.00

Transaction status:     Rejected

ACH Trace Number:     768339074172506

Transaction Type:     ACH Debit Payment-DDA

Internal Revenue Service, Metro Plex 1, 8401 Corporate Drive, Suite 300, Landover, MD 20785.

Attached is a file Tax payment.zip which in turn contains a malicious executable Tax payment.exe which has a VirusTotal detection rate of 11/50. Automated analysis by Malwr is inconclusive, other analysis tools are currently down or under DDOS at the moment.