In this digitally connected world, we being smart is not good enough. Our information is stored and managed by many other organizations and all we need is one of them to make the mistake (Guess who suffers?)
Criminals harvesting W-2 information by spear phishing will probably not exploit them directly. These compromised data sets will probably be sold off on underground, Silk Road-like forums to a number of different small operators who will file fraudulent tax returns in the name of the victims.
For More Info:
http://www.infosecurity-magazine.com/news/55-companies-and-counting-fall-to/
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