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:
Scammers. I harassed them back for awhile, they threatened me, "begging" me not to call back. Kind of intimidating actually. I can't believe this number hasn't been shut down by magic jack yet.
I called this number back - forewarned that this was a scam. The person identified himself as being with the IRS. I asked him to identify himself because I believed this to be a fraud; he apologized and said that they would never contact me again. I told him that his action was fraudulent and illegal; his response was that he was doing this to help his children I asked his name - he replied "Paul Gabriel". I sternly instructed him to cease this activity immediately
That will not work. They will not take any of my calls now. Once I attempted to get their information, they promptly hung up on me and will not take my calls.