Received the same type of call today.  So did my neighbor and HE is an actual IRS agent.  These scammers must take us for fools- told me that Homeland Security was sending a group of special agents with an arrest warrant and that they would be arriving within an hour of the call.  Also told me the local police were responding as we were speaking and would arrive at any moment.  Told me the call was being recorded and that anything I said could and would be used in a court of law once I had been arrested.  I played along knowing all along that this was a scam.  They were so incredibly fake.   Why on earth would the US govt call you first to tell you that you were about to be arrested?  Doesn't anybody NOT understand that its NOT done that way.  They just come and get you!  No advance reservation or notice is necessary.  So the more I just listened the more they got upset with me eventually calling me an unpatriotic criminal and fugitive from justice quoting my charges that were being levied against me because I had violated the US Constitution!  By the way, if you try to call them back you only get a voice mail message- the message says you are calling the office of so and so with the IRS.  I hung up on them and they called back 6 more times kept telling me that the police were only a couple of blocks away and that soon I would be subdued at gun point and possibly hurt if I resisted.  I told them to come and get me and thanked them for the advance notice- it gave me time to prepare a pot of tea for everyone that was decending on me.  By the way just to calm myself I went to the real police station and explained the situation and they told me point blank they weren't looking for or coming to get me.... but they DID thank me for the offer for some hot tea.