Although it appears this e-mail comes from the IRS, the address line shows it is coming from "www.ieaf.esxxxxxx".  No where in the address line do you see irs.gov which you would expect to see if it truly came from the IRS. 
 
The recipient is asked to provide personal information i.e. SSN, tax information and their Debit card number.  On the IRS's actual sight there is a section where one can find the amount of the Recovery Rebate they received.  The sight does request your SSN, your filing status and the number of exemptions you took.  It DOES NOT ask you for your debit card number!

 

A variation on the above scam has also been reported. The e-mail advises the recipient that direct deposit is the fastest and easiest way to receive their economic stimulus tax rebate. The message contains a hyperlink to a fraudulent form which requests the recipient's personally identifiable information, including bank account information. To convince consumers to reply, the e-mail warns that a failure to complete the form in a timely manner will delay the issuance of the rebate check.


Consumers are advised that the IRS does not initiate taxpayer communications via e-mail. In addition, the IRS does not request detailed personal information via e-mail or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

Please be cautious of unsolicited e-mails. It is recommended not to open e-mails from unknown senders because they often contain viruses or other malicious software. It is also recommended to avoid clicking links in e-mails received from unknown senders as this is a popular method of directing victims to Phishing websites.

 

For more information go to the FBI E-Scams and Warning page