I was attending an IRS tax conference in Washington DC this past August when the Inspector General for Treasury was presenting on IRS fraud schemes currently going on.
First, he said that they had arrested many people at phone banks in India for making the calls. It was a large organised crime group. They are actively investigating the calls and prosecuting.
Second, he said that he even received the IRS Pay Up Now threatening phone calls at his private home phone!!!
These scammers have gone as far as having a second call to the scam target coming from someone claiming to be from the local police department who just received a call from an IRS Agent who was hung up on.
I received several of these about 4-5 years ago. Always a broken accent. I filed a complaint on each one - of course, never heard anything about the complaint - other than “thank you for......”.
I never could figure out what the scam was as it was just threats if you didn’t call them and police would be at your door but where was the scam? Maybe their training hadn’t taken them that far..