Same call as all the ones above. They have to be reported. They purchase a list of people and their info from old college records, etc... They actually are highly uneducated about the IRS in order to attempt this scam. They guy told me his position at the IRS is "supervisor". He's the supervisor of the IRS.... Riiiiiiiiiiight
Received one too yesterday, telling me if I don't send them $5000, I will be arrested in 45 mins and then he said GOD BLESS YOU. I couldn't believe the audacity seriously!!!