452
The Indiana Department of Revenue and the Internal Revenue Service is warning individuals and businesses about emails that use tax transcripts as bait to entice users to open attachments .
 tax transcripts: trusted entity; emails: tool
Given event type and trigger, please tell me the arguments of all the listed option. Output format is "name1: role1; name2: role2". 
Event type: phishing 
  Option: victim, attacker, attack pattern, purpose, damage amount, tool, time, place, trusted entity 
Text: {0} 
Answer:
 tax transcripts: trusted entity; emails: tool