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The Indiana Department of Revenue ( DOR ) and the Internal Revenue Service ( IRS ) are warning folks of fraudulent emails impersonating either revenue agency and encouraging individuals to open files corrupted with malware .
 fraudulent emails: tool; revenue agency: trusted entity; encouraging individuals: trusted entity; open files corrupted with malware: attack pattern
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:
 fraudulent emails: tool; revenue agency: trusted entity; encouraging individuals: trusted entity; open files corrupted with malware: attack pattern