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Phishing Alert - NACHA Spam with BONUS: How to Read Headers to Identify the Source of Fraudulent Email

A few million of the emails below are making the rounds. The phishing emails attempt to be from NACHA, an ACH trade organization, and tell readers that a recent direct deposit was declined and to just DOWNLOAD THIS SOFTWARE to CLAIM YOUR FREE CASH NOW!!!11! NACHA itself is aware of the tomfoolery: The From: and Reply To: headers are both forged in this email. Because of this, I suspect that jamnaytac.com, who is included in the Reply To: but now the From: is going to be receiving some grief / spam complaints that have nothing to do with them. So who is responsible for this? Below I have included the email headers for this spam message. This one is mildly interesting because it makes some shallow attempts at being deceptive to a lazy reader. When reading headers, what we are interested in mostly are the Received: lines. Almost every other item (mouth breathers: note the almost) can be forged. Received: lines can be forged to, but only by adding lines that should not be