Impressively bad email scam

This is in my junk folder:

From: hzpvjkfyniv

Subject: Fiscal Activity IRS

So, amusingly, either HM Revenue and Customs has changed its name to "Intrenal Revenue Sevrice", or the yanks have moved their equivalent to HM Revenue and Customs to the UK, and in doing so, completely lost their ability to spell, and also they can only afford one landline, which is shared between their one telephone and their fax machine.

They did get one bit right though. The timing is typical government. They want me to download their malware tax return and complete it by mid July, but only sent the email today.