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For Visa and rival Mastercard, fighting the explosion of fraud attempts is both a big expense–and an opportunity for profit.

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The Internal Revenue Service issued a memo last month that said victims of certain impersonation and investment schemes might be eligible for a tax break.

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As Malwarebytes explains, some of the emails suggest action is required to make sure tax records are up to date. One message seen by the security experts featured an attachment called "Urgent Reminder ...