The IRS does not need to sue anyone. They send you first class letters delivered by the Post Office. Several of them. Ignore those, and they then send certified letters that you need to sign for. Again delivered by the Post Office. Ignore those and they simply freeze your bank accounts and anything else you own. If they can do that, then why would they bother with a court case that might take them years before they get in front of a judge? They also do not bother arresting people for a few thousand dollars for the same reasons I have already given.
Official IRS Government site detailing this scam and providing links to report it:
http://www.irs.gov/uac/Newsroom/IRS-Warns-of-Pervasive-Telephone-Scam
https://www.irs.gov/uac/Online-Scams-that-Impersonate-the-IRS
https://www.irs.gov/uac/Tax-Scams-Consumer-Alerts
https://www.irs.gov/uac/Newsroom/Phone-Scams- ... 6-Filing-Season
https://www.irs.gov/uac/Newsroom/IRS-Complete ... -Scams-for-2015
Scam call. Automated digitized voice saying they are from IRS, they are watching you and your property, and will arrest you unless you call them back. POS
Now they've upped their ante. Another scam IRS call to scare you. They said they have issued an arrest warrant against me and are closely monitoring my physical assets. Please don't fall for this scam! The IRS will send you a certified letter if you have an issue.