Detection rules › Sublime MQL

Credential phishing: Tax form impersonation with payment request

Severity
medium
Type
rule
Source
github.com/sublime-security/sublime-rules

Detects messages impersonating tax-related communications that contain payment requests and PDF links, excluding legitimate tax service providers. The rule identifies tax terminology combined with payment solicitation language and PDF link references, which is a common pattern in tax season scams.

Threat classification

Sublime's own taxonomy (not MITRE ATT&CK).

CategoryValues
Attack typesBEC/Fraud, Credential Phishing
Tactics and techniquesImpersonation: Brand, Social engineering, PDF

Event coverage

Rule body MQL

type.inbound
and any([body.current_thread.text, subject.subject],
        regex.icontains(.,
                        'schedule.c\b',
                        'tax.form',
                        '1099\b',
                        '\bw-?2\b',
                        'tax.return',
                        'tax.preparation'
        )
        and (
          regex.icontains(body.current_thread.text,
                          "reply.with.your.payment",
                          "payment.details",
                          "send.payment.information",
                          "provide.payment",
                          "payment.method",
                          "billing.information",
                          "processing.fee",
                          "completion.fee"
          )
        )
        and any(body.links, strings.icontains(.display_text, "PDF"))
)
and not any(ml.nlu_classifier(body.current_thread.text).topics,
            .name in ("Events and Webinars", "Newsletters and Digests")
)
and not sender.email.domain.root_domain in (
  "intuit.com",
  "hrblock.com",
  "turbotax.com",
  "taxact.com",
  "freetaxusa.com",
  "geico.com",
  "eventshq.com",
  "square.com"
)
// negate highly trusted sender domains unless they fail DMARC authentication
and (
  (
    sender.email.domain.root_domain in $high_trust_sender_root_domains
    and not headers.auth_summary.dmarc.pass
  )
  or sender.email.domain.root_domain not in $high_trust_sender_root_domains
)

Detection logic

Scope: inbound message.

Detects messages impersonating tax-related communications that contain payment requests and PDF links, excluding legitimate tax service providers. The rule identifies tax terminology combined with payment solicitation language and PDF link references, which is a common pattern in tax season scams.

  1. inbound message
  2. any of [body.current_thread.text, subject.subject] where all hold:
    • . matches any of 6 patterns
      • schedule.c\b
      • tax.form
      • 1099\b
      • \bw-?2\b
      • tax.return
      • tax.preparation
    • body.current_thread.text matches any of 8 patterns
      • reply.with.your.payment
      • payment.details
      • send.payment.information
      • provide.payment
      • payment.method
      • billing.information
      • processing.fee
      • completion.fee
    • any of body.links where:
      • .display_text contains 'PDF'
  3. not:
    • any of ml.nlu_classifier(body.current_thread.text).topics where:
      • .name in ('Events and Webinars', 'Newsletters and Digests')
  4. not:
    • sender.email.domain.root_domain in ('intuit.com', 'hrblock.com', 'turbotax.com', 'taxact.com', 'freetaxusa.com', 'geico.com', 'eventshq.com', 'square.com')
  5. any of:
    • all of:
      • sender.email.domain.root_domain in $high_trust_sender_root_domains
      • not:
        • headers.auth_summary.dmarc.pass
    • sender.email.domain.root_domain not in $high_trust_sender_root_domains

Inspects: body.current_thread.text, body.links, body.links[].display_text, headers.auth_summary.dmarc.pass, sender.email.domain.root_domain, subject.subject, type.inbound. Sensors: ml.nlu_classifier, regex.icontains, strings.icontains. Reference lists: $high_trust_sender_root_domains.

Indicators matched (25)

FieldMatchValue
regex.icontainsregexschedule.c\b
regex.icontainsregextax.form
regex.icontainsregex1099\b
regex.icontainsregex\bw-?2\b
regex.icontainsregextax.return
regex.icontainsregextax.preparation
regex.icontainsregexreply.with.your.payment
regex.icontainsregexpayment.details
regex.icontainsregexsend.payment.information
regex.icontainsregexprovide.payment
regex.icontainsregexpayment.method
regex.icontainsregexbilling.information
13 more
regex.icontainsregexprocessing.fee
regex.icontainsregexcompletion.fee
strings.icontainssubstringPDF
ml.nlu_classifier(body.current_thread.text).topics[].namememberEvents and Webinars
ml.nlu_classifier(body.current_thread.text).topics[].namememberNewsletters and Digests
sender.email.domain.root_domainmemberintuit.com
sender.email.domain.root_domainmemberhrblock.com
sender.email.domain.root_domainmemberturbotax.com
sender.email.domain.root_domainmembertaxact.com
sender.email.domain.root_domainmemberfreetaxusa.com
sender.email.domain.root_domainmembergeico.com
sender.email.domain.root_domainmembereventshq.com
sender.email.domain.root_domainmembersquare.com