IRS Phishing Sceme Targeting Non-Resident Aliens

This year has been full of the normal IRS style phishing emails. Most of these promise you a nice believable return quickly and easily via email. That is, after providing every piece of sensitive information you have to a website that mirrors an actual IRS website through the use of convincing graphics. Every year there is usually at least one new, and somewhat creative technique that is attempted surrounding April 15th or "tax day" for U.S. citizens.
This year's comes nearly a week and a half past the deadline for tax filing and targets non-resident aliens. A non-resident alien for those who don't know (I was a little shakey on the definition myself), is someone who is not a permanent resident of the United States, but is in the States legally and is taxed on resources from U.S. sources.
The email arrives in the normal quasi-official looking means, claiming to be from the IRS, addressed to Sir/Madam. There's clue number two, the first was the fact that you received an email from the IRS, they don't communicate in this manner, especially for official business they've always stuck with the snail mail technique, and apparently plan on keeping that way according to their website.
Even though they don't use your actual name, nor do they know your gender, the email goes on to say that "Our records indicate that you are a non-resident alien. As a result, you are exempted from United States of America Tax reporting and withholdings on interest paid on your account and other financial dealing to protect your exemption from tax on your account and other financial benefit in rectifying your exemption status."
At this point some people may recognize it as a hoax and delete it, others may be drawn in by the fact that they're already late in filing, and this email tells them that they're exempt anyway, thus turning what may have been anxiety and nervousness over possible penalties into a brief sigh of relief. For those that this bait reels in, there are more official documents attached posing as Form W-8BEN which is in fact the official Department of Treasury's "Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding"; however this version goes for broke asking for every piece of information that the scammer could possibly think of including: nationality, birthplace, passport numbers, mother's maiden name, spouse's name, spouse's birthdate, addresses, social security numbers, you name it! The document is intended to be faxed upon completion to a phone number whose area code points towards Seattle WA. It has been busy everytime I've tried it, hopefully someone is flooding it to prevent victims from being able to connect, at least I hope that's what's going on. Click on any of the pictures to enlarge them.