No the IRS sends you mail, lots of it. Ignore the mail and they freeze your bank accounts to get your attention. They don't need or have the time for lawsuits wince it is much cheaper to do it their way.
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
If you feel you SSN has been compromised, in addition to putting a fraud alert at the 3 credit bureaus, you may want to notify the IRS. Here is the link, fill out the proper form (probably 14039):
http://www.irs.gov/Individuals/How-Do-You-Rep ... aud-Activity%3F
Rec'd two calls on my answering machine referencing legal action and county court. I called back and spoke to an Indian Man by the name of William Black.. (I think he would have either worked on his accent or picked a more ethnic name) said he was from the IRS. He said I owed 7k for tax years from 2010-2013. He was kind enough to state that since I was sincere that he would make a payment plan with me.
Received 2 calls with different voices on my answering machine reference legal law action and county court. I just ignored them. IRS will use 1-800 number instead of private cell phone number . Do we need to report that number to local police station?