Scammers impersonate IRS personnel by phone, email or letter to get money or to steal PII. The IRS will never contact you unsolicited by phone or email, and if you get a message claiming to be from the IRS, it is a scam. Phishing emails are sent to payroll or HR professionals, looking to get taxpayer ID information that can be used to file fraudulent returns or other documents. Scam phone calls threaten victims with arrest or government reprisal emails, on hand, offer a generous tax return.”]
Source: https://www.csoonline.com/article/3234469/beware-these-4-types-of-irs-scams.html