There are multiple phishing scams being reported of requests of employees, employers, and HR departments to submit copies of information returns (W-2s and 1099s) by email to resolve tax issues. The Department of Revenue (DOR) does not make requests for copies of information returns by email and does not request that information returns be submitted to it via email due to the personally identifiable information they contain.
DOR is currently reconciling millions of information returns (e.g., W-2s, 1099s) it received in January and February with the withholding reported by payers on Form WT-7 and individuals on income tax returns. In doing so, DOR may request copies of information returns it has not received or needs to verify. DOR makes such requests by letter though the U.S. Mail - not by email.
The IRS has similar policies and a publication specific to businesses about
Safeguarding Taxpayer Data.