Obvious Phishing scam. The actual 'where's my refund' site on irs.gov doesn't ask for your cc number:
https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp
Can you view the header of the email, and post the originating IP address (or the entire header, excluding your email address)?
Here's one good question to ask yourself: why would the IRS have your wife's e-mail address, let alone be sending out unsolicited notices to that address? The answer is: they wouldn't.
Send 'em via FreepMail.
I'm a Good American and paid taxes on the $54,647,645,873,536.23 that I'm due to get from Nigeria.
Any day now.
Cautionary ping to all who may receive such an email.