The IRS is not going to send you an email about missed payments, adjusting your returns, refunding overpayments, or anything else. Unless you have the actual .gov email address of an actual person working for the IRS that has actually been verified and that is actually on a matter with which you’ve been working with that actual person, do not click on the links in those emails. Do not provide banking information or your SSN in response to them. Do not open them. Delete them.
We see a lot of things around here, dealing with people and what they do to their sites. One of the things we see a lot of are people calling themselves “web designers” who can’t even properly code an a href link to another page on their own site. It’s an added bonus if they’re using a very expensive application to create and update the site. Eve more bonus points if they shove every flashing, blinky thing they can on the site to make it look like they got caught in a whirlpool back in the early 90s and never managed to escape.