I found this in my spam filter yesterday. It purports to be from the payroll company, ADP. It was easy for me to spot it as SPAM, since we don't use ADP for payroll processing. But even that weren't the case, that there's a .zip file attached to this email would have raised a red-flag.
Here's another example of an spam email designed to take advantage of us busy people! We use a VoIP phone system here and when someone leaves a voicemail, or sends a fax, we get an email alert with the message attached. So, it's not unusual to get an email like this one.
From: "American Airlines" <firstname.lastname@example.org>
Sent: Friday, November 04, 2011 2:38 AM
Subject: Your order has been completed
FLIGHT NUMBER 983
DATE & TIME / NOVEMBER 06, 2011, 11:53 PM
ARRIVING / NEW YORK JFK
TOTAL PRICE / 345.34 USD
Please find your ticket attached.