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This is a Pakistan or India based IRS scam. Do not fall for it. The IRS does not initiate any legal action via phone.  
Read http://www.treasury.gov/tigta/press/press_tigta-2014-03.htm

As general background information, here are a few things you can do:
1) Report it to TIGTA under http://www.treasury.gov/tigta/contact_report_scam.shtml especially if you have become a victim (lost money, gave personal information etc.). You can also file a complaint with the Federal Trade Commission at ftc.gov/complaint (include “IRS Telephone Scam" in your complaint). This way you can also help the government establish specific fraud patterns.

2) Help kill their phone lines. The scammers use Voice over IP lines (e.g. magicJack (Ymax corporation)) to make it seem as if they are calling from the US. This is always against these companys' terms of service and can lead to immediate termination of their contract and blocking of their IP addresses for future attempts to register. Do a reverse look up of their telephone number (e.g. www.whitepages.com) to identify the Voice over IP provider and report it to the company and or law enforcement (local police and/or state attorney general)

3) If you are really annoyed: call or write to your representative in Congress. As these scams happen all over the country maybe this will trigger a reaction and provide US law enforcement agencies with the political backing and the resources they need to work in India and Pakistan together with local authorities (it can happen, read: http://www.ndtv.com/article/india/ex-call-cen ... mmission-320427). A US task force has already been set up in Jamaica to nab scammers there (see http://www.ice.gov/doclib/news/library/reports/cornerstone/cornerstone7-1.pdf). You can use the following template for your letter (more powerful!) or email:

http://800notes.com/forum/ta-a9526ebadc65cf9/ ... 558497927242748
Latest comments
12
Ray
Fantastic post! Thanks for making the effort.
I have confirmed that this scam is mostly run out of India (though no reason it can't be replicated in Pakistan).
I have an Indian friend and I got him to block his caller ID, call one of these numbers (I have a whole list of them) and pretend that he was falling for their trick. Then he switched gears and started speaking in Hindi and cursed them! The scammer fell for it and started cursing back!
I understand there are a few differences between Hindi and Urdu, and someone from that region would be able to tell. The encounter we had was with Indian scammers.
This is my working list (growing!) of their numbers. Some have been retired, thanks to this excellent site.

202-600-4535
571-292-8511
202-506-8798
415-843-1151
202-506-9726
585-205-8208
540-463-3816
Latest comments
13
Jo in WV
Got the same message and rolled on the floor laughing when the caller ended with "take care", after threatening legal action.  It's comforting to know that "officer Julie Smith" is concerned with my well-being!
Latest comments
14
Ray
The same IRS tax fraud/scam [***].
The same old trick - there's an "error" or "deficiency" in your tax returns, you owe the IRS money, and if you don't pay, you will be arrested. They say you or your retained attorney needs to contact them right away.

1. This is a scam. Pure and simple.
2. IRS never calls. IRS always writes.
3. Please don't EVER fall for this scam.
Some other numbers they use for this scam:
202-600-4535
571-292-8511
202-506-8798
415-843-1151
202-506-9726
585-205-8208
540-463-3816
Latest comments
15
Patrick
I've been on the call list for this IRS scam for a few months.  Most people do not know that the IRS WILL NEVER call you.  They just send nasty letters to create a paper trail.

These guys (from India) are so stupid that they unleashed their recorded message on the 4th of July and on Labor Day!   No self-respecting Federal employee would be working on national holidays anyway.  Plus: would IRS sign off their message with, "Have a nice day"?
Latest comments
(202) 241-0089  +1 202-241-0089  2022410089  +12022410089