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Thank you for your comment, I received the same email today and I thought it was scam.
I received an email disguised as coming from the IRS, asking me to fill in a fake form W-8BEN with personal information and asking me to fax it to +1-319-462-7918. IRS says it is a scam: https://www.irs.gov/uac/fake-form-w-8ben-used-in-irs-tax-scams
Recent Complaint Activity for (319) 462-7918
IRS Complaint suggested caller name as IRS Scam
07/05/17 09:24 AM
IRS Complaint suggested caller name as IRS Vishing Scam
05/23/17 06:52 PM
You might be interested in checking reports for these numbers
Other phone numbers in the 319
area code