First off, the IRS wouldn't be sending a K-1 to a taxpayer. A K-1 is the form that is given to a partner in a partnership, or a shareholder in an S-Corporation, that shows the income and other information that they need to include on the tax return they will file with the IRS. It is similar to a W-2 or 1099 that you get with tax information on it. Typically, these entities that you are part owner in send you these documents for tax preparation purposes, either by hard copy, or digitally like this. But you should know whether or not you own an interest in the entity they say they are sending you the K-1 for. If you don't own a piece of anything like the businesses listed in the message, DO NOT OPEN any links or download anything from the email. Chances are it is a scam, especially since these K-1s are supposed to have been sent to everyone way back early in the year so they could get their tax return filed by the 4/15 deadline. Or it could be a mistake and you somehow erroneously got sent a message that was supposed to go to someone else, but that would be even rare to have happen.
If you are unfamiliar with the sender, and not aware of any K-1 you should be getting, I would delete the message outright, and not even respond back to it. Be careful!
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