FILE – In this photo March 22, 2013, file photo, the exterior of the Internal Revenue Service (IRS) building in Washington. As ransomware attacks surge, the FBI is doubling down on its guidance to affected businesses: Don’t pay the cybercriminals. But the U.S. government also offers a little-noticed incentive for those who do pay: The ransoms may be tax deductible. (AP Photo/Susan Walsh, File)