“Phishing.”  Many have heard the word, which is used to describe scams intended to acquire sensitive information.  Few are prepared to be its target.  Unwary individuals are often drawn in by scammers pretending to call from the I.R.S. and threatening imprisonment unless a bogus tax bill is paid promptly.  Rusudan Shervashidze offers insights into the workings of these scammers, relaying her personal experience with an “I.R.S.” phishing call and providing tips to avoid falling into one of these traps.