I've gotten a few of these over the past couple of weeks. Everyone knows this is a phishing scam, right?

How many phishing flags can you spot here? Unexpected email: Check. Offering me money out of the blue: Check. Link goes somewhere OTHER than where it claims: Check. References bogus law (I'm pretty sure the 19th Amendment to the Constitution didn't address IRS refunds). Bad grammar: Check.
Do we need a refresher on Phishing?