This one is pretty obvious. The email says:
Dear customer
We regret to inform you that your Bank of America Online Account
has been temporarily suspended.
Your account has been suspended after too many failed login
attempts have been made. This is most likely an attempt to gain
unauthorized access to your account and/or personal information.To resolve this problem we have attached a form to this email.
Please download the form, open it and follow the instructions on
your screen.Bank of America, Member FDIC
©2010 Bank of America Corporation
First off, I am not a BofA customer. Second, they want me to download a form (!!) and basically fill in information that runs some PHP program on some non-BofA site.
Needless to say, NEVER fill in such forms. If you ever get an email like this, talk to your bank or other institution directly.