Sent a text that stated:
Do you owe $15,000+ to the IRS or STATE? Our gov't approved program can REDUCE back taxes by over 60%.  REply IRS to see if you qualify! (optout,reply:out)

I plan on looking into this further as cell phones are now on the do not call registry.

texted me an advertisement but gave me an opt out option. we'll see if it works. it burns me up that people text my cell with advertisements and sales pitches!