Don't give them any money as this is a scam. The IRS does not contact taxpayers by phone (or e-mail for that matter) to try to collect past due amounts.
So these people called me and they said its from the irs and they are suing me this is the second time they called me and if they call me one more time I will report them to the police
This call woke me up this morning. I answered it only because I was going to tell the caller state law required them to wait until 9 am to call, only to hear a recording that I was supposedly being sued by the IRS. The recording actually instructed me to call the number back if I wanted more details. I chose not to. I'll be glad when my new phone arrives and I can start blocking these numbers.