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Hi Bruce. My name is ***** ***** I will be happy to help you.
It is a scam. IRS is aware of it and posted several warnings on the website. Do not give any personal information and please do not send any money. IRS rarely put somebody in jail for owing back taxes and definitely not without an audit. You can report it here if you want: https://www.irs.gov/uac/stay-vigilant-against-bogus-irs-phone-calls-and-emails
Personally I had been scammed myself in similar manner. I told him that I know who he is and that he should be ashamed of for what he is doing. After couple of minutes lecturing him he gave up and never heard from them again.
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I received an IRS letter 5596 dated 8.6.15 see stating