diff --git a/detection-rules/tax_w2_impersonation.yml b/detection-rules/tax_w2_impersonation.yml
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+++ b/detection-rules/tax_w2_impersonation.yml
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+name: "BEC: Tax document request"
+description: "Detects messages requesting W-2 tax documents or related tax information that exhibit authentication failures such as DMARC or SPF failures, or mismatched reply-to addresses. The rule identifies senders using common administrative local parts and filters for messages containing W-2 language combined with request entities detected through natural language processing."
+type: "rule"
+severity: "medium"
+source: |
+  type.inbound
+  and sender.email.local_part in~ (
+    "contact",
+    "no-reply",
+    "noreply",
+    "info",
+    "admin"
+  )
+  and not (
+    sender.email.domain.domain in $org_domains
+    and coalesce(headers.auth_summary.dmarc.pass, false)
+  )
+  
+  // mismatched From and Reply-to
+  and (
+    length(headers.reply_to) > 0
+    and all(headers.reply_to,
+            .email.domain.root_domain != sender.email.domain.root_domain
+    )
+  )
+  
+  // W-2 Language with a request
+  and (
+    strings.contains(subject.base, 'W-2')
+    or strings.icontains(subject.base, 'wage')
+    or strings.icontains(subject.base, 'tax form')
+    or strings.icontains(subject.base, 'irs')
+    or regex.icontains(subject.base, 'w2\b')
+  )
+  // body text containing variations of "W2"
+  and (
+    (
+      strings.icontains(body.current_thread.text, "w2")
+      or regex.icontains(body.current_thread.text, 'w-2\b')
+      or strings.icontains(body.current_thread.text, "Ẇ-2")
+      or regex.icontains(body.current_thread.text, 'w-2[a-z]?\b')
+      or strings.icontains(body.current_thread.text, "wage statements")
+    )
+    or (
+      length(headers.reply_to) > 0
+      and all(headers.reply_to, network.whois(.email.domain).days_old <= 60)
+      and strings.icontains(body.current_thread.text, "w-2")
+    )
+  )
+  and any(ml.nlu_classifier(body.current_thread.text).entities,
+          .name == "request"
+  )
+  and sender.email.domain.root_domain not in (
+    "excel.com",
+    "sharepoint.com",
+    "sharepointonline.com",
+    "powerpoint.com",
+    "onenote.com",
+    "microsoft.com"
+  )
+  and not any(ml.nlu_classifier(body.current_thread.text).intents,
+              .name == "benign" and .confidence == "high"
+  )
+  
+  // negate highly trusted sender domains unless they fail DMARC authentication
+  and not (
+    sender.email.domain.root_domain in $high_trust_sender_root_domains
+    and coalesce(headers.auth_summary.dmarc.pass, false)
+  )
+  
+
+
+attack_types:
+  - "BEC/Fraud"
+tactics_and_techniques:
+  - "Social engineering"
+  - "Spoofing"
+detection_methods:
+  - "Content analysis"
+  - "Header analysis"
+  - "Natural Language Understanding"
+  - "Sender analysis"
+id: "4834a45e-6d70-5ad9-9043-024eea995e95"