A new twist on the Nigerian bank fortune scam

I received this e-mail today, with the alluring title "IRS Survey : $80.00 to your account - Just for your time!" :

Congratulations!

Dear Customer,

You've been selected to take part in our quick and easy 8 questions survey
In return we will credit $80.00 to your account - Just for your time!

Please spare two minutes of your time and take part in our online survey
so we can improve our services.
Don't miss this chance to change something.

To continue click on the link below:

http://www.irs.gov/login.asp=survey

© Copyright © 2007 Internal Revenue Service U.S.A

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The link itself didn't, of course, go to the IRS, which would much rather collect money from me than pay it to me, but to a site identified in the source code as "http://www.tehran.agri-jahad.ir:84/redirect_Survey.htm".  Undoubtedly the promise of an easy $80 is less attractive than the millions of oil money redirected to a bank account in Ghana, but people are perhaps more inclined to take the bait if it appears to come from the good old USA.