This email has been circulating and has been sent by compromised accounts with similar subject titles such as:
- OPPORTUNITY TO FILE TAX REFUND!
Screenshot

Message Contents
This email is from a compromised CSULB account offering a financial bonus through campus tax benefits. There is a short URL attached for applying.
Message Intent
CSULB IT has addressed the compromised CSULB accounts. This is an attempt to send unsuspecting recipients to a fake login page to steal one's campus login username and password and other personal information such as your social security.