just received this from DH. It has been confirmed by Snopes and is NOT a hoax.

Anyone-using Internet mail such as Yahoo, Hotmail, AOL and so on. This information arrived this morning, Direct from both Microsoft and Norton. Please send it to everybody you know who has Access to the Internet. You may receive an apparently harmless e-mail titled �Here you have it� If you open the file, a message will appear on your screen saying: 'It is too late now, your life is no longer beautiful, f*** you and die....'

Subsequently you will LOSE EVERYTHING IN YOUR PC. And the person who sent it to you will gain access to your Name, e-mail and password, etc. This is a new virus which started to circulate on Saturday afternoon. AOL has already confirmed the severity and the antivirus software's are not capable of destroying it.

The virus has been created by a hacker who calls himself 'life owner'.

PLEASE SEND A COPY OF THIS E-MAIL TO ALL YOUR FRIENDS, And ask them to PASS IT ON IMMEDIATELY!

THIS HAS BEEN CONFIRMED BY SNOPES.
http://www.snopes.com/computer/virus/hereyouhave.asp

Please note in the Snopes report that this was in September 2010...not this year.

and also please note that snopes is not always reliable.
Just saying....