Latest tax scam - they pay you first!

There are lots of tax scams out there, but this is one that pays you first!
The text below is taken from this article at wired.com.

Here's how it works:
Attackers use a taxpayer's stolen identity information to fraudulently file their returns for a refund. They allow that refund to direct deposit into the victim's actual bank account. Then the real fun starts. The scammers—posing as the IRS—call the victim, demanding that they return the wrongfully allocated refunds. Since the victim presumably hasn't yet filed their own taxes, it's easy for them to assume a mistake was made—and send their money to the crook.
That's right. They give you the money, and hope they can trick you into voluntarily passing it along to them.

The crucial thing to remember is that the IRS will basically never call you on the phone, and certainly not to demand payment. A call to discuss taxes owed would always be preceded by multiple paper bills, and the opportunity to appeal the amount owed. The IRS also never requires one specific payment method, and doesn't ask for credit/debit card numbers on the phone. Finally, the bureau never threatens to bring in law enforcement during a phone conversation.