An email is circulating that claims to be from from the Federal Trade Commission.  The email references a "complaint" filed with the FTC against the email's recipient.  The email also includes links and an attachment that download a virus.

The bogus email appears to come from "frauddep@ftc.gov" and includes the FTC seal.  While the email appears to come from the FTC, the email contains grammatical errors, misspellings, and incorrect syntax.  The FTC recommends forwarding this email to spam@uce.gov and then immediately deleting it.  Forwarding the email to this address will help the FTC with investigations.

Simply opening the email does not appear to infect the computer with the virus.  It is likely that clicking on the links or opening the attachment does download the virus on the victim's computer.  The virus installs a type of key logger which can potentially grab usernames, passwords and other sensitive information.  If you have opened the attachment or clicked any of the links, please update your antivirus products and run a full scan.

References:

FTC
http://www.ftc.gov/opa/2007/10/bogus.shtm