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It's the same old scam. Only the phone numbers and names of the so-called agents change. The IRS still doesn't make phone calls of this sort.
When the IRS really does audit you and determines that you really do owe money, you don't get a call or an email. You get a written notification from them via snail mail. The notice is on an official government form and includes the information you need to reply to them, so that you can show them that their calculations are in error and ask for a hearing. You will not get a phone call.
If you are unwise enough to disregard the IRS letter, the IRS STILL won't call you. And they won't come after you to arrest you either. But eventually what would happen is that the IRS will levy your bank account and seize all of your assets. What they will not seize is you.
The IRS is very aware of scams perpetrated in its name, and they tell you how they want you to handle this scam here on their website:
They recommend that you call the Treasury Inspector General for Tax Administration at 800*366*4484 and file a complaint with the Federal Trade Commission at FTC.gov.
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