Tax Refund　Eメールへの疑問

IRSから　TAX　REFUND　の　Eメールが届いたのですが、とても怪しいです。IRSから郵便ではなく、Eメールでこのようなリファンドはありえませんよね。どうなんでしょうか？宜しくお願いします。

原文
After the last annual calculations of your fiscal activity we have
determined that you are eligible to receive a tax refund of $530,50.
Please submit the tax refund request and allow us 3-9 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 your tax refund, please click here

Best Regards,
Tax Refund Deparment
Internal Revenue Service