Received repeated messages Christmas Eve Day starting at 8AM. Similar to others, it indicates a law suit was about to be filed by the IRS. There was an live call back explaining, in a heavy accent that he was from something that sounded like The Internal Revenue Service, but the "Internal" may have been "Intenal", so, if anyone pursued this further, like the real IRS, they could at least not be impersonating a government agency. Real question is why we do not have a government that has the means to shut this down. I just kept thinking of those people who get caught in this scam, whatever their next statement might be (do they ask for a payment by credit card to clear the alleged debt?).
IRS does not file lawsuits. Court action, if any is handled by the DOJ and all parties are entitled to legal assistance if it is a criminal matter. But--tax disputes are for the most part civil matters. 90% of all IRS tax disputes are settled administratively. IRS has absolutely no authority to call on local law enforcement for anything. Local law is never involved in IRS tax disputes. If LE is necessary, US Marshals do the job. IRS does not cold call anyone and ask for money. No one is prosecuted for ordinary tax disputes. All determinations of tax liability are subject to appeals. All contacts by the IRS are initiated by US mail.