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It is most likely a scam. IRS would never call you to let you know that you are under investigation or demand payment over the phone.
The IRS published couple of warnings about the scammers and their practices.
And here's the most current one, just few days ago: https://www.irs.gov/uac/newsroom/irs-warns-of-latest-scam-variation-involving-bogus-federal-student-tax