Is this for real? Tax refunds?

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I recently received this email containing the following: [b] After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund under section 501(c) (3) of the Internal Revenue Code. Tax refund value is $189.60. Please submit the tax refund request and allow us 6-9 days in order to IWP the data received. If u don't receive your refund within 9 business days from the original IRS mailing date shown, you can start a refund trace online. If you distribute funds to other organization, your records must show wether they are exempt under section 497 (c) (15). In cases where the recipient org. is not exempt under section 497 (c) (15), you must have evidence the funds will be used for section 497 (c) (15) purposes. If you distribute fund to individuals, you should keep case histories showing the recipient's name and address; the purpose of the award; the maner of section; and the realtionship of the recipient to any of your officers, directors, trustees, members, or major contributors. To access the form for your tax refund, please click here This notification has been sent by the Internal Revenue Service, a bureau of the Department of the Treasury. Sincerely Yours, John Stewart Director, Exempt. Organization Rulings and Agreements Letter Internal Revenue Service [/b] And the link in "click here" is as follows: http://www.aol.com/redir.adp?_url=http://www.humantools.ch/images/refund/index.html I am wondering if this is a hoax mail. Is there such a thing as tax refund? I for one have never heard of it, nor received any tax refunds before. Have you ever received such a mail? Did you reply to it?