Please visit my blog post at PhishMe to see information about a wide-spread campaign of "Paperless W2" phish that have been observed by at least twenty different universities.
http://phishme.com/universities-face-w2-phish-president-impersonation/
Here's one example of the spam that University students, staff, and faculty have received, this one from Auburn University:
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Trying a new setting. After turning on comments, I got about 20-30 comments per day that were all link spam. Sorry to require login, but the spam was too much.