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You need not worry about this. This is a total scam...don't pay them a dime. The IRS is fully aware of this (http://www.irs.gov/uac/Newsroom/IRS-Reiterates-Warning-of-Pervasive-Telephone-Scam) and has the following instructions for you:
"If you get a phone call from someone claiming to be from the IRS, here’s what you should do:
If you know you don’t owe taxes
or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), then call and report the incident to the Treasury Inspector General for Tax Administration
You can file a complaint using the FTC Complaint Assistant; choose “Other” and then “Imposter Scams.” If the complaint involves someone impersonating the IRS, include the words “IRS Telephone Scam” in the notes."
For an article on this, see the following link: http://money.cnn.com/2015/01/22/pf/taxes/irs-tax-scams/index.html?iid=HP_LN
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