Scammers are once again using promises of government payouts to trick taxpayers into clicking malicious links.

This latest e-mail, spotted Monday morning, arrives under the subject line "stimulus payment form it's ready for you to submit."

It tells recipients that recent calculations show they qualify for a stimulus payment and attaches what appears to be a PDF—except the filename ends with ".htm."

Opening that file sends users to a page hosted on imuze.co.uk, oddly placed in the site's /lol/ directory, where standard phishing behavior takes over.

Imuze itself is a legitimate, safety-minded site, and it's not yet clear whether the redirect leads to additional attacks beyond the initial misdirection.

The tactic echoes an earlier scheme from 2006 that swapped "economic stimulus" wording for the more familiar "tax refund" lure.

The IRS warns taxpayers to be skeptical of unsolicited emails about payments and offers online guidance for recognizing and reporting phishing attempts.

At the time of reporting, the agency had been notified of the current scam.

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