Better Phishermen
I’m sorry, but pretending you are the IRS and all I have to do is go to a bogus web page and enter my my bank routing information to receive a refund for an overpayment is not very credible. The IRS uses the US Postal Service for these types of transactions and always suggests that you might want to use the amount in question to offset the next year’s tax liability.
The whole e-filing business has certainly given people some wrong ideas about how the system works, especially the con artists. If they paid taxes once in a while they would know these things.