Confirmed fraud attempt. 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:
An emailed summons or arrest warrant is NOT LEGAL!
The summons must be delivered in person, or (rarely) via postal mail.
An arrest warrant must be delivered in person.
Legitimate process servers do not call to warn you, or to get money from you to stop the process. They will deliver the notification without warning.
(Here is more info than you really need on process serving:
http://en.wikipedia.org/wiki/Service_of_proce ... nited_States.29 )
Also, if you were threatened with an "arrest warrant" via a phone call or email, read this:
http://news.uscourts.gov/warning-arrest-warrant-scam
"The warrant is phony. A valid warrant would not be served by fax or e-mail. It would be served in person by a U.S. Marshal or other law enforcement officer."
"Anyone receiving a fake arrest warrant should contact the FBI or the district U.S. Marshals Office. If there is any question regarding the authenticity of a warrant, contact your district clerk of court."