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.
Received a message claiming he is from the IRS and asked for an immediate call back . I did , and another person answered claiming he is an IRS offices but it was not the same name who left the message , he requested the phone number that I received the call at and he confirmed by name , then asked me to listen and not to interrupt, he said I did not declare all of my income and IRS is taking legal action and police are on there way to arrest me , he asked If I have a lawyer, also threatened that IRS will block all my bank accounts , properties and inform my employer He had an accent and sounded like a VoIP call..
I got the exact call yesterday left on my answering machine. Heavy accent, requesting that I have an attorney, and that the IRS has been investigating my tax returns for the last 10 years. Told me not to interrupt him while he spoke which really pissed me off. He actually hung up on me because I interrupted him by asking him to repeat what he said. The phone number is 1-202-506-9166. I actually realized it was a scam when I called him back and he hung up on me again.
Just to clear up one slight error with the advise offered by the regulars here:
The IRS does make phone calls.
Yes, the IRS will initiate contact via a phone call at times. They will, however, have already sent a USPS mail.
So just stating "The IRS doesn't call you" isn't 100% accurate.
That said, if you get ANY form of communication from the IRS, STOP!
If by text, email, social media, fax = Always a scam. Jump to below.
If by phone = Possible scam, get agent's name and employee badge number, as they are required to provide that info, and hang up. Jump to below.
If by mail = Possible scam, do not respond or call any number or agent given in the mail. Jump to below.
Go to:
http://www.irs.gov/uac/Report-Phishing
Use the grid to determine what type of possible scam is being attempted on you and the ways to find out if it is a scam or a legit IRS contact initiation. Use the info on that site to contact the IRS.