Receiving a lot of e-mail spam lately? If you're like most Americans, the answer is probably a categorical "yes." Blame it on the Internal Revenue Service. Income tax return filing time is approaching for most individuals, and the spammers are inundating the Internet with fake offers of "instant refunds" for taxpayers. Now, not only death and taxes are assured for all. Death, taxes, and Internet tax spam are all now metaphysical realities, experts are telling United Press International's The Web.