The newest virus circulating is the UPS/Fed Ex/USPS Delivery  Failure.
 You will receive an e-mail from UPS, Fed Ex, or USPS along with a packet number.
 It will say that they were unable to deliver a package sent to you on such-and-such a date.
 It then asks you to print out the invoice copy attached.
 DON’T TRY TO PRINT THIS. IT LAUNCHES THE VIRUS!
 Pass this warning on to all your PC operators at work and home.
 This virus has caused Millions of dollars in damage in the past few days.
 Snopes confirms that it is real.  https://www.snopes.com/computer/virus/ups.asp

Snopes website says:

Fraudulent emails adopt many different forms and are the unauthorized actions of third parties not associated with UPS. These email messages referred to as “phishing” or “spoofing” are becoming more common and may appear legitimate by incorporating company brands, colors, or other legal disclaimers.

In addition to other fraudulent emails two new email “spoofs” are currently circulating. One contains the subject line “United Parcel Service Notification” and the other states “Your Package Has Arrived!” Neither of these are legitimate UPS communications, and opening or clicking on the included attachment may result in the installation of malware onto your computer. If you receive these emails, do not follow any links provided or click on any attachments. Instead, simply delete the email.

Please be advised that UPS does not request payments, personal information, financial information, account numbers, IDs, passwords, or copies of invoices in an unsolicited manner through email, mail, phone, or fax or specifically in exchange for the transportation of goods or services. UPS accepts no responsibility for any costs or charges incurred as a result of fraudulent activity.

FedEx placed a similar warning on their site:

Be alert for fraudulent e-mails claiming to be from FedEx regarding a package that could not be delivered. These e-mails ask the receiver to open an attachment in order to obtain the airbill or invoice for picking up the package. The attachment contained in this type of e-mail activates a virus. DO NOT OPEN the attachment. Instead, delete the e-mail immediately.These fraudulent e-mails are the unauthorized actions of third parties not associated with FedEx. When FedEx sends e-mails with tracking updates for undeliverable packages, we do not include attachments.

FedEx does not request, via unsolicited mail or e-mail, payment or personal information in return for goods in transit or in FedEx custody. If you have received a fraudulent e-mail that claims to be from FedEx, you can report it by forwarding it to abuse@fedex.com.

If you have any questions or concerns about services provided by FedEx, please review our services at fedex.com/us/services or contact FedEx Customer Service at 1.800.GoFedEx 1.800.463.3339.

Thank you to our community members who bring this to the public’s attention!