Spam from the "Internal Revenue Source"

I got a piece of e-mail today from the "Internal Revenue Source" informing me that it couldn't process my return as "field" (filed) because the "person identifiedas (identified as) the primary taxpayer" did not provide the necessary documentation.

I will not be keeping this for my records.

Years ago a columnist for one of the computer trade rags complained that the spam he was receiving showed that the spammers weren't even trying. If I remember correctly, the salutation contained the field name instead of his name, something like Dear {firstname} {Lastname}.