[steelcurtain]

why would the IRS have your wife's e-mail address, let alone be sending out unsolicited notices to that address?

Exactly. The odd thing is that yesterday I e-filed our federal and state tax returns via TurboTax, but used MY email address. So why did this phony IRS email turn up the next day in my spouse's email, which wasn't anywhere on our return? Strange coincidence?

[RegulatorCountry]

"Strange coincidence?"

Do you share a static IP address with your wife?