Identity crooks have tried all sorts of e-mails scam. It is a good thing that almost everyone knows that the IRS does not send out notices by e-mail. These crooks have changed their tactics. Now there are reports of taxpayers receiving by mail, and email, fake notices requiring immediate payment to a P.O. Box. The P.O. Boxes are located in cities where the IRS has service centers, and, of course, they are not IRS P.O. Box addresses.