The IRS doesn't send unsolicited emails at all, and it certainly doesn't email taxpayers about the status of their refunds. That's the first thing you need to know if you receive an email that looks like it came from the IRS.
For taxpayers, the Internal Revenue Service is the bad guy in most situations. It is the agency that issues audits that can result in notices of back taxes, penalties and other tax-related issues. A tax attorney will always protect the interests of a taxpayer, but the truth is that there are instances in which the IRS does too.