http://www.cio.com/article/503385/IRS_Scam_Now_World_s_Biggest_E_Mail_Virus_Problem



IRS Scam Now World's Biggest E-Mail Virus Problem

Criminals are waging a nasty online campaign right now, hoping that their
victims' fears of the tax collecter will lead them to inadvertently install
malicious software.

*Comments <http://comments.cio.com/?q=node/503385>*

By Robert McMillan

*Fri, September 25, 2009* — IDG News Service — Criminals are waging a nasty
online campaign right now, hoping that their victims' fears of the tax
collecter will lead them to inadvertently install malicious software.

*Slideshow: 11 Security Companies to
Watch<http://www.cio.com/article/497361/_security_companies_to_watch>
*

The *spam campaign* <http://www.kenkai.com/seo-blog-article-214.htm>,
entering its third week now, is showing no signs of slowing down, according
to Gary Warner, director of research in computer forensics with the
University of Alabama at Birmingham. This *one
campaign*<http://garwarner.blogspot.com/2009/09/irs-version-of-zeus-bot-continues.html>accounts
for about 10 percent of the spam e-mail that his group is presently
tracking, he said. "This is the most prominent spam-delivered virus in the
world right now," he said.

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Since first spotting the spam on Sept. 9, antispam vendor Cloudmark has
counted 11 million messages sent to the company's nearly 2 million desktop
customers, said Jamie Tomasello, abuse operations manager with Cloudmark.
That number is "very high," she noted.

The messages typically have a subject line that reads, "Notice of
Underreported Income," and they encourage victims to either install the
Trojan attachment or click on a Web link in order to view their "tax
statement." In fact, that link takes the victim to a malicious Web site.

The IRS 
*says*<http://www.irs.gov/privacy/article/0,,id=179820,00.html?portlet=1>not
to open attachments or click on links included in e-mail that claims
to
come from the tax-collection agency.

What makes this campaign particularly ugly is that the malware that
accompanies the fake IRS messages is a variant of the hard-to-detect Zeus
Trojan. This software hacks into bank accounts and drains them of money as
part of a widespread financial fraud scheme. Researchers estimate that the
Zeus criminals are emptying more than a million dollars per day out of
victims' bank accounts with the software. Small businesses have been
particularly hard-hit by this fraud, because banks have sometimes held them
accountable for the losses.

Testing a recent variant of Zeus on the VirusTotal Web site, Warner found
that only five of the 41 antivirus detection systems used by VirusTotal
managed to spot it.

Although antivirus vendors have other techniques for blocking the malware --
they can stop people from visiting the malicious Web sites, for example --
the spam is giving the companies a run for their money.

"It's difficult to stay ahead of it via antivirus because the Zeus binaries
are changing a few times a day to evade detection," said Paul Ferguson, a
researcher with *Trend
Micro*<http://blog.trendmicro.com/social-engineering-watch-another-irs-scam/>,
via instant message. "It's definitely a problem."

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