Please visit my blog post at PhishMe to see information about a wide-spread campaign of "Paperless W2" phish that have been observed by at least twenty different universities.
http://phishme.com/universities-face-w2-phish-president-impersonation/
Here's one example of the spam that University students, staff, and faculty have received, this one from Auburn University:
http://phishme.com/universities-face-w2-phish-president-impersonation/
Here's one example of the spam that University students, staff, and faculty have received, this one from Auburn University:
(image source: www.auburn.edu/oit/news/article.php?id=422 )