Yes, cfspart-impots-gouv.site can receive emails.
No, cfspart-impots-gouv.site is a throwaway domain and should be blocked.
You can use MailCheck's free API to automatically block throwaway emails. Read our documentation to get started. No registration required.
A record
104.28.26.71
MX record
smtp.yopmail.com
87.98.164.155