The New Lottery?

I am accustomed to spam that says I somehow won a foreign lottery without buying a lottery ticket, but today I had a few messages in my Spam folder from “Department of Treasury” saying:

After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund under section 501(c) (3) of the Internal Revenue Code. Tax refund value is $189.60. Please submit the tax refund request and allow us 6-9 days
in order to IWP the data received. If u don’t receive your refund within 9 business days from the original IRS mailing date shown, you can start a refund trace online.

I’ve noticed that when I “win” the lottery, it’s thousands or millions of dollars, but when I am due for a “tax refund” it’s not even $200.

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8:00 am on January 30, 2009