Most are so inured to fishing scams from West Africa (Dear trusted colleague, Representative Needed, Kindest Regards, etc.) that they just mark them as Spam and go to the next message.
People familiar with the scam don't even read them anymore because after a while it gets to the point where one can spot the fishing expedition simply by the sender's e-mail address.
The .gov TLDN (domain name) caught the attention of the recipient here. Several things are wrong with this e-mail that clues the reader that it is a scam, but the biggest clue besides the scant graphics is the way the number of the supposed refund is written using a comma. The inexact grammar is another clue, but overall this is a pretty good fishing scam.
The click-through takes one to the following page:
The page looks pretty good except that Firefox recognized it as a scam and the browser sent a warning. The next screen asks for credit card information and so on. The actual TLDN for this website is .ro, which indicates that the scammer is in Romania.
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