According to a recent report from the Treasury Inspector General for Tax Administration, fake IRS websites are growing. Foreign sources are sending emails and giving fake IRS websites that help them gain confidential information from you and steal your identity and/or your tax refund.
IRS does not contact tax payers through email or social media.
If you receive an email claiming to be from the IRS, just delete it. Do not respond, do not open any attachments, do not click any links to websites.