This rule is designed to detect phishing attempts or fraudulent communications where senders impersonate the Internal Revenue Service (IRS). The rule applies a combination of string similarity checks to identify suspicious display names, along with content analysis of email headers and body text. It leverages machine learning techniques to analyze both the textual content and extracted information from screenshots to assess the likelihood of a phishing attempt. A critical part of the rule is to exclude any legitimate communications from recognized IRS domains and authenticated senders, thereby reducing false positives. To achieve this, it employs checks against specified organizational domains and high trust sender domains, ensuring that only genuinely suspicious communications trigger alerts.