Any files that may appear as attachments in e-mail could potentially be viruses. It is not wise to assume that because they have a name similar to that of a known hoax that they are safe.
To determine if the contents of an e-mail message are a hoax or not, I suggest you check out the www.vmyths.com Web site, which has an extensive listing of hoaxes.
For more information on this topic, visit these other searchSecurity resources:
Tech Tip: E-mail Security Issues
Chat Transcript: E-mail Security
Executive Security Briefing: Beating malware: Beyond antivirus software
This was first published in February 2002