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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."
Here's a link to an article you might find helpful on this topic: http://money.cnn.com/2015/01/22/pf/taxes/irs-tax-scams/index.html?iid=HP_LN
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