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These scam emails use tax transcripts as bait to entice users to open the attachments .
 users: victim; open the attachments: attack pattern; tax transcripts: trusted entity; These scam 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:
 users: victim; open the attachments: attack pattern; tax transcripts: trusted entity; These scam emails: tool