While the threat of a massive dump of Bank of America (NYSE: BAC) internal documents by WikiLeaks seems to have receded, a new one has cropped up. The hacker collective known as Anonymous claims it has incriminating documents from bank employees that show conclusively that "fraud" was committed. The group has promised a quick release of the documents.

Recall Anonymous posted thousands of internal emails from a security company called HBGary last month that led to lots of controversy about corporate espionage. That leak exposed inchoate plans, which were never enacted, to attack WikiLeaks on behalf of Bank of America.

Gawker, which broke the story, seems to think there may be some truth behind the threats, which were lodged via Twitter. My guess is the war room at Bank of America is abuzz right now. While there is no indication of what the documents will reveal, the firm cannot afford to be anything but proactive.

As an apparent teaser, the group released an internal email from a former Bank of America insurance unit.

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