Is this a fraud e-mail or not?

Fraud. The real IRS puts an 800-number at the bottom that you can contact for questions. Also, the IRS will send a physical mail to you if there is any discrepancy. When there is actual IRS trouble on the tax return, you can call the 800-number (look it up on IRS.gov, don't just get it from the letter), and the agent on the other end will tell you exactly what the problem is ("the box for CGD was not checked on line 24..."). This letter sounds vague, just fishing for info so they can steal your identity.