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:
Received a call from a man with an Indian accent stating that he was with the IRS. There is a judgment against me because I have not responded to the IRS audit. The audit was for my taxes from 2009-present. He certified letter which I signed for was sent on 5/22/2014 (I didn't sign for anything). He stated there was also other certified letters sent since then. I said I wanted the details, he rattled off a badge number and docket number. I said I didn't believe him and hung up. I looked up the phone number and was reading all of these comments while on the phone with him.
Got a call from this Baffoon with an East Indian accent , don't really understand a word he said but the number was from 202 239 2903 saying he's IRS asking for $2,299 Uuugghh !!! Really ?? [***] you [***] [***] !!!! And stop calling people !!!