Taken straight from IGN
Activision is denying the purported Modern Warfare 3 teaser website Findmakarov.com was created by the publisher. An Activision spokesperson issued this statement to IGN this afternoon. "There seems to be a great deal of speculation about the next Call of Duty project. Let me be clear that we are not revealing yet. Anything indicating otherwise is a hoax." When asked if Activision is planning to reveal any games on Wednesday morning, the spokesperson said "Nope."
I don't know if i should believe this or not. Just thought you all should see Activisions statement. http://xbox360.ign.com/articles/115/1152216p1.html