Scammer. A person who identified themselves as from the offices of James Smith (really creative), at the "Federal Tax Department". When I asked for clarification of their department and agency, they hung up.
Remember folks, the IRS will never demand immediate payment, nor will they call without mailing you first.
Called saying the IRS was bringing a lawsuit against me, and asked why I'm not in school today. Told me I was "so sweet and innocent." When asked if I was accused of something, I was told yes, but with no further information. Creepy and demeaning.