Deconstructing an IRS Phishing scam

‘);$(‘#’ + IDG.GPT.getIMUSlotName()).responsiveAd({screenSize:’971 1115′, scriptTags: []});//–“;
var adDivString = “”;
placementDiff = applyInsert($(this), adDivString);
if (debug) {
console.log(“Just placed an ad and the placementDiff is: ” + placementDiff);
}
placementTarget = cumulativeHeight + placementDiff + interModuleHeight + adHeightBuffer;
}
else {
var moduleDivString = “”;
var elementId = “drr-mod-“+moduleCounter;
moduleDivString = “”;
modules.push(elementId);

placementDiff = applyInsert($(this), moduleDivString);
if (debug) {
console.log(“Just placed a module and the placementDiff is: ” + placementDiff);
}
placementTarget = cumulativeHeight + placementDiff + interModuleHeight + moduleHeightBuffer;
moduleCounter++;
}
loopCounter++;
}
// Avoid placing elements too soon due to non-large figures inflating the cumulative height
if ($(this).is(“figure”) !$(this).is(“figure.large”)) {
cumulativeHeight += grafHeight;
}
else {
cumulativeHeight += $(this).height() + grafHeight;
}
}
});

// clone Related Stories module m-15 to come in after 2nd para in article body for mobile breakpoint display
var $relatedStories = $(‘.related-promo-wrapper’);
if ($relatedStories.length) {
var $relatedStoriesClone = $relatedStories.clone();
$relatedStoriesClone.insertAfter( “#drr-container p:eq(1)”);
}

var $insiderPromo = $(‘.insider-promo-wrapper’);
if ($insiderPromo.length) {
var $insiderPromoClone = $insiderPromo.clone();
$insiderPromoClone.insertAfter( “#drr-container p:eq(1)”);
}

//place left side element
cumulativeHeight = 0;
var leftPlacementTarget = tagHeight = leftPlacementTarget) {
if (debug) {
console.log(“congratulations… we’ve passed the initial start point”);
}
if (leftPlacementIndex == null) {
//it’s not good enough to not be a left avoid – it also shouldn’t be a

with an immediately preceding small or medium image left avoid.
if (!isLeftAvoid($(this)) noPrevFigures($(this)) ) {
leftPlacementIndex = $(this).index();
$leftPlacementElement = $(this);
leftPlacementLookaheadStart = cumulativeHeight;
if (debug) {
console.log(“is not a left avoid and no prev figures. ########## set placementIndex (“+leftPlacementIndex+”) and lookaheadStart (“+leftPlacementLookaheadStart+”) ##########”);
}
} else {
if (debug) {
console.log(“is a left avoid or has previous figures. continue”);
}
}
} else {
if (debug) {
console.log(“#### leftPlacementIndex already set to “+leftPlacementIndex+”. looking ahead…”);
}
//not null; has been set
if ((cumulativeHeight – leftPlacementLookaheadStart) leftIntervalHeight) {
if (debug) {
console.log(“###### THRESHOLD REACHED. LOOKAHEAD COMPLETE. END ###### (cumulativeHeight – leftPlacementLookaheadStart) (“+(cumulativeHeight-leftPlacementLookaheadStart)+”) leftIntervalHeight (“+leftIntervalHeight+”).”);
}
return false;
} else {
if (debug) {
console.log(“threshold not reached: (cumulativeHeight – leftPlacementLookaheadStart) (“+(cumulativeHeight-leftPlacementLookaheadStart)+”) tags
if (!(isLeftAvoid($(this)) ($(this).hasClass(‘small’) || $(this).hasClass(‘inline-small’) || $(this).hasClass(‘medium’) || $(this).hasClass(‘inline-medium’) || $(this).hasClass(‘apart’) ))) {
cumulativeHeight += $(this).height() + grafHeight;
}
if (debug) {
console.log(“——————– set cumulativeHeight(“+cumulativeHeight+”) —————“);
console.log(“”);
}
}
});
}

if (leftPlacementIndex != null elementNotNearEnd($leftPlacementElement, leftPixelWindow)) {
if (debug) {
console.log(” insert into index “+leftPlacementIndex);
}
$(“#drr-container”).children().eq(leftPlacementIndex).before(“

“);
}

IDG.GPT.trackOmniture();

// Add Right rail module content
for (var i=0; i= 0) {
var a = document.createElement(‘a’);
a.href = document.referrer;
var uriParts = a.pathname.split(‘/’);
a = ”;
if (typeof uriParts[3] == ‘undefined’) {
epoParams += “typeId=” + defaultTypeId + “referrer=home”; // default is ‘home’ behavior
}
else {
var refCatSlug = uriParts[3];
epoParams += “catSlug=” + refCatSlug + “referrer=article”;
}
}
// From SEARCH: Show article with catId same as current article
else if (document.referrer.indexOf(“google”) = 0 || document.referrer.indexOf(“yahoo”) = 0 || document.referrer.indexOf(“bing”) = 0) {
var categories = [3332, 3325, 3299, 3302, 3305];
if (categories instanceof Array categories.length 0) {
var primaryCatId = categories[0];
epoParams += “catId=” + primaryCatId + “referrer=search”;
}
else {
epoParams += “typeId=” + defaultTypeId + “referrer=home”; // default is ‘home’ behavior
}
}
// Default is to show like coming from homepage
else {

epoParams += “typeId=” + defaultTypeId + “referrer=home”;
// default is ‘home’ behavior
}
return epoParams;
}

/**
* @param jqo Original jquery object target
* @param divString The div to be inserted.
* @return Difference in height between original placement target and final target.
* Checks first 6 elements for an allowable placement (600 pixel window).
* If none, check nearby for elements that are not right avoids.
* If none, place element before current target.
*/
function applyInsert(jqo, divString) {
if (debug) {
console.log(“applyInsert at top and jqo index is: ” + jqo.index());
}

for (var i=0; i 0) {
children = $(“#drr-container”).children().slice(jqo.index(), allowElement.index() );
}
else {
children = $(“#drr-container”).children().slice(allowElement.index(), jqo.index());

}
if (children != null) {
children.each(function(i) {
if (debug) {
console.log(“About to add this element’s height to heigh diff offset”);
console.log($(this));
}
height += $(this).height() + grafHeight;
});
}
if (offset 300) {
if (debug) {
console.log(“isRightAvoid: found pre. return true”);
}
return true;
}
if (jqo.is(“figure”) jqo.hasClass(‘large’)) {
if (debug) {
console.log(“isRightAvoid: found figure.large return true”);
}
return true;
}
if (jqo.is(“figure”) jqo.hasClass(‘medium’) jqo.hasClass(‘inline’)) {
if (debug) {
console.log(“isRightAvoid: found figure has class medium and inline.”);
}
return true;
}

if (jqo.is(‘div’) jqo.hasClass(‘table-wrapper’)) {
if (debug) {
console.log(“isRightAvoid: found div with class table-wrapper”);
}
return true;
}
if (jqo.is(‘aside’)) {
if (jqo.hasClass(‘sidebar’) !jqo.hasClass(‘medium’)) {
if (debug) {
console.log(“isRightAvoid: found aside with class sidebar, without class medium”);
}
return true;
}
if (jqo.hasClass(‘statsTable’)) {
if (debug) {
console.log(“isRightAvoid: found aside with class statsTable”);
}
return true;
}
}
if (jqo.hasClass(‘download-asset’)) {
if (debug) {
console.log(“isRightAvoid: found class download-asset return true”);
}
return true;
}
if (jqo.hasClass(‘tableLarge’)) {
if (debug) {
console.log(“isRightAvoid: found class tableLarge return true”);
}
return true;
}
if (jqo.hasClass(‘reject’)) {
if (debug) {
console.log(“isRightAvoid: found class reject. return true”);
}
return true;
}
if (jqo.is(‘table’) jqo.hasClass(‘scorecard’)) {
if (debug) {
console.log(“isRightAvoid: found div with class scorecard”);
}
return true;
}
}
return false;
}

// Return true if element has class ‘reject’: will not place drr modules/ads next to these elements
function isRightReject(jqo) {
console.log(“in isRightReject”);
if (jqo != null) {
if (jqo.hasClass(“reject”)) {
if (debug) {
console.log(“isRightReject: found ‘reject’ class”);
}
return true;
}
return false;
}
return false;
}

// Returns true if height of all elements after this one is more than 500; false otherwise
function elementNotNearEnd(element, pixelWindow) {
if (pixelWindow == null) {
pixelWindow = 500;
}
if (element == null) {
return false;
}
var remainingHeight = 0;
var children = $(“#drr-container”).children().slice(element.index());
if (children == null) {
return false;
}
children.each(function(i){
remainingHeight += $(this).height();
});
if ( remainingHeight pixelWindow) {
return true;
}
else {
if (debug) {
console.log(“Element too close to end. Remaining height is: ” + remainingHeight + ” and window is ” + pixelWindow);
}
return false;
}
}

/**
* Return true if need to avoid this element when placing left module.
*/
function isLeftAvoid(jqo) {
if (jqo.is(“figure”)) {
if (debug) {
console.log(“isLeftAvoid: found figure. return true”);
}
return true;
}
if (jqo.is(“aside.pullquote”)) {
if (debug) {
console.log(“isLeftAvoid: found pullquote. return true”);
}
return true;
}
if (jqo.is(“pre”)) {
if (debug) {
console.log(“isLeftAvoid: found pre. return true”);
}
return true;
}
if (jqo.is(“div.gist”)) {
if (debug) {
console.log(“isLeftAvoid: found github code block. return true”);
}
return true;
}

if (jqo.is(“aside”) jqo.hasClass(“sidebar”) jqo.hasClass(“medium”)) {
if (debug) {
console.log(“isLeftAvoid: found medium sidebar. return true”);
}
return true;
}

if (jqo.hasClass(“statsTable”)) {
if (debug) {
console.log(“isLeftAvoid: found class statsTable. return true”);
}
return true;
}
return false;
}

/**
* return true if there are no figures before the target placement that might bleed down into placement element
*/
function noPrevFigures($originalTarget) {
var targetIndex = $originalTarget.index();
var numElementsLookBack = 5;
var figureIndex = null;
var figureHeight = null;
var startIndex = targetIndex – numElementsLookBack

Taxes. Avoiding them is illegal, and paying them is painful. We’ve all got to do it, and for some, the stress of taxes is no small matter. There’s a certain element of apprehension when dealing with the IRS, even when you’ve done nothing wrong, so being contacted by them is a bit frightening.

Criminals know the type of stress the IRS can cause a taxpayer. They also know that most will immediately pay attention to something from the IRS. Perhaps not out of fear, but curiosity. After all, if you’ve paid your taxes on time like clockwork, why would the IRS be emailing you?

To be honest, they wouldn’t, but consider the email below:

[Click on the image to read it at max resolution]

Taken at face value, this email doesn’t seem wrong to the untrained eye. However, examine it closely and some things stand out.

1. The message is addressed to “Dear business owner” – Nothing from the IRS would ever be so generically addressed. If they’re sending you something, they send it addressed to your first and last name, and in some cases include other identifying details.

2. Contact has originated via email. The IRS doesn’t email taxpayers; they send certified letters via the United States Postal Service (USPS).

3. The message points you to a website in order to download a PDF file containing the alleged charges against you – or in this case – your company.

Assuming that you are a business owner, it’s important to note that the IRS would never send you a random email attachment or ask you to download something out of the blue.

4. The phone number in the message’s closing is a legitimate IRS phone number. However, it isn’t the number for the IRS “Fraud Prevention Department,” it’s the number for the Business and Specialty Tax Line. Should you call it and explain the email, the person on the other end will immediately call this scam out for what it is.

5. The complaints email address isn’t valid. The IRS requires that certain forms be completed and delivered to them in order for a complaint to be registered. Any time you get an email form the IRS and suspect that it isn’t on the level, send it to phishing@irs.gov and delete the original.

Next: Deconstructing the scam and finding technical evidence