The phishing email, which includes the logo of An Garda Síochána, threatens to send a case file to the Director of Public Prosecutions if the person does not respond within 24 hours.
It also warns the recipient that they could be immediately arrested, listed on a sex offenders register and their name released to the public, leading to “serious personal and professional consequences” if they do not respond.
In a statement, a garda spokesperson urged anyone who receives the email to ignore it as it is “sent by criminals and not gardaí”.
“An Garda Síochána is aware of a fake email currently circulating purporting to be from the Garda Commissioner and the Garda National Protective Services Bureau (GNPSB),” they said.
“This is a phishing email sent by criminals and not gardaí. Please ignore and do not respond to this email.”
The fake email, which claims to be an “official notice of criminal investigation by the GNPSB”, which deals with sexual offences, tells the recipient that a “preliminary investigation” has been carried out as part of a targeted operation “following the exposure of the Epstein case”.
It alleges that the recipient has been found to be involved in serious offences, including relating to child sexual abuse material.
The email also urges the person to respond “within 24 hours” through contacting two unofficial email addresses that are not associated with An Garda Síochána.
“You are hereby directed to treat this notice with the utmost seriousness and to comply within the specified timeframe,” it says.
The font and other details of the letter, including incorrect email addresses, are also signs that the contact is fraudulent and not sent by gardaí.
It comes following a number of other phishing attempts and scam emails that claim to be from An Garda Síochána, which also include accusations or allegations designed to make the recipient panic and respond in order to clarify information or clear their name.
If a member of the public has sent money in response to such a phishing email or shared their personal details, gardaí have urged them to contact their local garda station.
EU law enforcement agency Europol has previously warned that scammers “sometimes try and scare people into giving them money or personal information” by pretending they are implicated in an investigation carried out by the authorities.
“If you receive a communication claiming to be from Europol, here are some warning signs it is a scam: you are being accused of a crime, or it says you’re under investigation; the communication asks you for money or personal information; you are being told to download an app or file from the internet.”
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