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:
Yes, I received a similar call today with the caller with a strong Indian accent pretending being from the IRS. He also pretended the call was transferred to another department and another person with similar strong Indian accent told me that the IRS was suing me for tax evasion that I would have to paid $72,000, and I will be sent to prison for 6 years unless I guess I paid them but I hang up.
Woman with indian accent called from this number and left a message saying she was from the IRS. I called her back at the same number. She said I had committed tax evasion and the police were about to come to my house (?). She then read an "affidavit" to me about this alleged fraud. She was very difficult to understand. I asked if there were any documents to substantiate anything she was saying. She said the IRS had sent me 4 notices that I had signed for. If there was any doubt in my mind that this was BS, it was gone after that. I asked her to resend them and she said no. She then said I was going to get arrested and have my house/car/wages taken from me or I could "take care of it" now. She wanted I believe $2900.