IRS will always write. IRS never calls. Above all IRS will never threaten you, IRS will never make an offer to settle your case over phone. Whatever IRS does, it will be in writing, and you will get a chance to contest or appeal your case with facts.
IRS has enormous resources and it will find your correct current mailing address if it needs to reach you.
If someone's calls and threatens you over phone with an arrest or big fines or punishment, it is a scam. That is not how our American justice system works. Don't fall for scams. Scams support criminal, terrorist groups.
At 11:30 AM today (03/08/2014, Saturday), I have received a similar call from one "Officer David Park" who has a very heavy but distinct Indian accent, whom only called me by my FIRST name, claiming that there is an "IRS criminal" investigation of me. He wants me to write down the "case number" and to call someone else (a Mr. Kevin Brown) immediately (at 202-506-9274) who is in charge of the investigation. He also have my street address. But he can't answer my questions as to how he got my home phone number since I left no such contact number with IRS nor can he answer why American IRS works on Saturday. Perhaps in India their IRS works on weekends. I asked for his number and he said he is at 202-506-9010. I'm not about to try either one...
I just got the call from this number. I didn't answer the first call and the guy left a message on the second call. Very heavy foreign accent. Good that I checked this site while he was leaving the voice mail. Total scam!!!
I got the same number call me just a few minutes ago. Talking about I have recent year tax promlem, he is an Indian accent and ask me call back to "John Davis investigation Bureau ".