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holistic approach.

Change User Behavior

Help your employees identify, resist and report attacks before the damage is
done.

Combat Data Loss and Insider Risk

Prevent data loss via negligent, compromised and malicious insiders by
correlating content, behavior and threats.

Modernize Compliance and Archiving

Manage risk and data retention needs with a modern compliance and archiving
solution.

Protect Cloud Apps

Keep your people and their cloud apps secure by eliminating threats, avoiding
data loss and mitigating compliance risk.

Prevent Loss from Ransomware

Learn about this growing threat and stop attacks by securing today’s top
ransomware vector: email.

Secure Microsoft 365

Implement the very best security and compliance solution for your Microsoft 365
collaboration suite.

Defend Your Remote Workforce with Cloud Edge

Secure access to corporate resources and ensure business continuity for your
remote workers.

Authenticate Your Email

Protect your email deliverability with DMARC.

Why Proofpoint

Today’s cyber attacks target people. Learn about our unique people-centric
approach to protection.

Solutions by Industry
Federal Government State and Local Government Higher Education Financial
Services Healthcare Mobile Operators Internet Service Providers Small and Medium
Businesses
Partner Programs
Channel Partners

Become a channel partner. Deliver Proofpoint solutions to your customers and
grow your business.

Archive Extraction Partners

Learn about Proofpoint Extraction Partners.

Global System Integrator (GSI) and Managed Service Provider (MSP) Partners

Learn about our global consulting and services partners that deliver fully
managed and integrated solutions.

Technology and Alliance Partners

Learn about our relationships with industry-leading firms to help protect your
people, data and brand.

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Learn about the technology and alliance partners in our Social Media Protection
Partner program.

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white papers and more.

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landscape.

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experts and executives.

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knowledge from our own industry experts.

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and brand.

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Connect with us at events to learn how to protect your people and data from
ever‑evolving threats.

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cybersecurity challenges.

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Browse our webinar library to learn about the latest threats, trends and issues
in cybersecurity.

Security Hubs

Get free research and resources to help you protect against threats, build a
security culture, and stop ransomware in its tracks.

Threat Hub
CISO Hub
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About Proofpoint

Proofpoint is a leading cybersecurity company that protects organizations'
greatest assets and biggest risks: their people.

Why Proofpoint

Today’s cyber attacks target people. Learn about our unique people-centric
approach to protection.

Careers

Stand out and make a difference at one of the world's leading cybersecurity
companies.

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Read the latest press releases, news stories and media highlights about
Proofpoint.

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regulations.

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Support

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Learn More
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Blog
Threat Insight
Security Brief: ‘Tis the Season for Tax Hax 


SECURITY BRIEF: ‘TIS THE SEASON FOR TAX HAX 

Share with your network!

January 30, 2024 Tommy Madjar and Selena Larson


WHAT HAPPENED 

Proofpoint researchers recently identified the return of TA576, a cybercriminal
threat actor that uses tax-themed lures specifically targeting accounting and
finance organizations. This actor is typically only active the first few months
of the year during U.S. tax season, generally targeting organizations in North
America with low-volume email campaigns. In all campaigns, the actor will email
requests for tax preparation assistance and will attempt to deliver remote
access trojans (RATs). 

In the first two observed campaigns in January 2024, the actor used a
compromised account to send benign emails purporting to request tax assistance.
While the sender account was compromised, the emails featured a reply-to address
with a recently registered domain that is likely owned by the threat actor. The
threat actor provided a backstory and asked for pricing and availability. If the
target replied, the threat actor responded with a malicious Google Firebase
(web.app) URL.  



Tax-themed lure used by TA576.  

If the URL was clicked, it redirected to the download of a zipped shortcut (LNK)
file. If this shortcut was executed, it ran encoded PowerShell via the
SyncAppvPublishingServer.vbs LOLBAS inject. The PowerShell command launched
Mshta to run the HTML application (HTA) payload from a provided URL. Living Off
The Land Binaries, Scripts and Libraries (LOLBAS) techniques are becoming
increasingly popular among cybercriminal threats. 



Example shortcut target.  

The code takes a sequence of numerical values, subtracts a number from each (in
this case 593), and converts each result to a character using the [char] type
casting, and concatenates the characters into a string stored in the variable
$k. Interestingly, the number subtracted differs from shortcut to shortcut. 

The HTA payload ran a PowerShell command to AES decrypt and decompress another
command that downloaded an executable to the %appdata% folder and ran it. This
technique is similar to one previously documented by SANS ISC. The executable in
the TA576 campaign used the "Heaven's Gate" evasion technique to run Parallax
RAT.  

Attack chain summary: Benign Message > Target Reply > Actor Reply with web.app
URL > Redirect > ZIP > LNK > SyncAppvPublishingServer.vbs LOLBAS > PowerShell >
MSHTA runs HTA from URL > Encrypted PowerShell > Obfuscated PowerShell >
Download and Run EXE 

TA576’s 2024 campaigns are notable as this is the first time Proofpoint observed
the actor delivering Parallax RAT. Additionally, the actor’s attack chain using
LOLBAS techniques and multiple PowerShell scripts is distinctly different from
previously observed campaigns that used URLs to zipped JavaScript payloads or
macro-enabled Microsoft Word documents.  


ATTRIBUTION 

TA576 is a cybercriminal threat actor. Proofpoint has tracked TA576 since 2018
through spam email creation techniques, malware usage, malware delivery
techniques and other characteristics. This actor uses tax lures containing
similar characteristics and themes during the U.S. tax season to deliver and
install RATs. TA576’s follow-on objectives are unknown. While the most
frequently observed sectors targeted include accounting and financial entities,
Proofpoint has also observed targeting of related industries such as legal.  


WHY IT MATTERS 

TA576's annual tax-themed campaigns serve as a recurring reminder that
cybercrime threat actors will capitalize on seasonal events. They are also an
early indicator that other threat actors are likely to incorporate this theme
into their campaigns as tax season progresses. In fact, Proofpoint has observed
at least one other threat actor – TA558 – and other unattributed threat clusters
adopt tax themes this month, and researchers are expecting to see more through
April 2024.  

Additionally, TA576’s unique attack chain demonstrates behaviors that are
increasingly used by cybercrime threat actors, including “living off the land”
techniques using existing scripts and services on a host to conduct malicious
activities and chaining multiple PowerShell scripts together before the final
payload execution. This is part of the trend featuring more creativity and
attack chain experimentation among cybercrime threat actors.  


EXAMPLE EMERGING THREATS SIGNATURES 

2044450 – ET MALWARE Parallax CnC Response Activity M18 

2044449 – ET MALWARE Parallax CnC Activity M18 (set) 

2047156 – ET MALWARE [ANY.RUN] Parallax RAT Check-In 


INDICATORS OF COMPROMISE 

Indicator  

Description 

First Observed 

bvillegas@mountain-alliance[.]com 

TA576 Reply-to Email Address 

23 January 2024 

hxxps://redirectit1[.]web[.]app/ 

URL in Emails 

23 January 2024 

hxxps://uploadfile2024[.]web[.]app/2023-FILES-MY1040-w2[.]zip 

Redirect Target Example 

23 January 2024 

hxxps://2023-w2[.]web[.]app/2023-w2[.]zip 

Redirect Target Example 

23 January 2024 

hxxps://g3w2host[.]web[.]app/G3w2 

HTA Payload 

23 January 2024 

hxxps://sacmuo[.]web[.]app/ 

URL in Emails 

24 January 2024 

hxxps://files-accl[.]zohopublic[.]eu/public/workdrive-public/download/dcyo813923950520542f6bba4f49d89fddf2d?x-cli-msg=%7B%22isFileOwner%22%3Afalse%2C%22version%22%3A%221[.]0%22%7D 

Redirect Target Example 

24 January 2024 

hxxps://charitytechw[.]com/Knitste12 

HTA Payload 

24 January 2024 

hxxps://charitytechw[.]com/sew1[.]exe 

PowerShell Payload Parallax RAT EXE 

24 January 2024 

193[.]142[.]146[.]101:20190 

Parallax RAT C2 

24 January 2024 

f6c901d8959b26428c5fbb9b0c4a18be2057bb4d22e85bfe2442c0a8744a9ff6 

Parallax RAT SHA256 

24 January 2024 

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