Money Network visa card

hello Experts,

 

My college son, sophomore in college, received a money network visa card. He has not filed his own taxes yet. He is still under our taxes. Why would he get this card? It seems it comes from the IRS. But, I am unclear.

He has not activate it yet because we have concerns. 
Is this scam? Who issues these cards? why would he get it if he has not file his own taxes yet. 

 

Thanks for your help

 

Regards,

Jorge