While the U.S. Senate is meeting for a rare Saturday session to debate the $780-billion plan in an effort to stimulate the U.S. economy, online scammers are busy coming up with new and interesting ways to cash in on the action. Researchers from the SANS Internet Storm Center have discovered a new scam that offers unsuspecting victims a refund from the US Internal Revenue Service. Sponsor According to the ISC, the new scam comes in the form of an e-mail with the subject line of "Economic Stimulus Payment form ID: [SP-251.9475]" that invites recipients to download and submit an attached form in order to receive their stimulus payment. The attachment, which contains JavaScript, will be executed by your browser when the file is viewed.