if that was so you would be getting a courier coming to the door with them asking you to sign for a certified envelope with the court docs in it...a phone call or email or any other way is not correct
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
We received a message on home no. - same sort of language - call this number. I called back. He had my wrong address (from 12 yrs ago) and said pretty much the same thing. He wanted to know if I was calling from home. I told him the IRS sends written communication. He said they had - a form CP904 - and they had then turned it over to him - the US Treasury. I told him he would have to send me a written communication at my correct address. He said FINE! someone will be at my office in 45 minutes. Could barely understand his English. I found the IRS number to report fraud - (800) 366-4484. I will be calling!