IRS refund scam email going around again

The scammers who try to lure you in with an unexpected IRS refund are at it again. I disabled the link within the email to prevent anyone from accidentally clicking on it.

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From: "Internal Revenue Service"
Subject: Refund Tax
Date: Thu, 30 Aug 2007 08:38:41 -0400
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After the last annual calculations of your fiscal activity we have determined that
you are eligible to receive a tax refund of $109.30.Please submit the tax refund request and allow us 6-9 days in order to process it.
A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline.
To access the form for your tax refund,
please click here. //www.aliciagiron.com/archivos/img/index.html"click here
Internal Revenue Service>
Copyright 2007,
Internal Revenue Service U.S.A