IRS does not file lawsuits. Court action, if any is handled by the DOJ and all parties are entitled to legal assistance if it is a criminal matter. But--tax disputes are for the most part 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 ask for money. No one is prosecuted for ordinary tax disputes. All determinations of tax liability are subject to appeals. All contacts by the IRS are initiated by US mail.
IRS called me from 415-234-9703. They left a message to call back regarding taxes I owed. We have sickness in the family I did not need this call. I did not call back. I was very upset.
The IRS will notify you via regular USPS for initial contact however it will not be certified. I am a recently retired CPA and have have had an almost intimate relationship with the IRS. They will notify you at your last filed address or last known address. They don't need to prove you received notice because they already have the authority to seize your assets whether or not you acknowledge receipt.
got a call from a officer from the IRS, Deputy Smith. telling me she like to have sex with me and my Tax info to I to call this number 8 - 415-234-9703
SCAM!!!!! SCAM!!!!!!!