Bogus emailers are trying to cash in on the controversy surrounding former Taoiseach Charles Haughey.
His son Sean Haughey has refused to comment on a bogus email falsely claiming to be from his mother, Maureen.
The phoney email has been circulated to computers in the UK, and has appeared on at least one internet blogger site making false claims of a secret bank account linked to Mr Haughey.
A spokesman for the Garda press office said it had no knowledge of any investigation into the incident.
One IT expert said: "Fraudulent emails of this type usually only last a couple of hours as they are quickly reported to network managers and police who can track the source."