RS does not file lawsuits. Tax disputes are 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 all contacts are initiated by US mail.
I just received a call from Seattle, WA 206-973-7887 to inform me IRS is filing a law suit against me & to call that number. I didn't pick up, they left an automated message on my answering machine. This is my home phone, a land line. Recognized this was a scam, so I googled this phone number.