Fraudulent Spam Claiming to be from the IRS Carries Malware

An email hoaxing the IRS.gov recently sent Trend Micro, Inc a spammed invite for the 'IRS 2011 Summer Forums.' The email was sent to 'Micro Trends, Inc', however upon checking the email, it was discovered that it was intended for trendmicro.com.The sender of the said email did not use any domain or email address related to the real IRS.gov. The email asks its recipient to download the attached document entitled application_form.doc that needs to be signed to register for the said summer forum. Downloading the attachment triggers the download of malware instead. The malware is detected as TROJ_MDROP.SMJ.