It makes you wonder though.  What kind of access do they have.  Due to an error on my taxes, I owed the IRS about $2,000 dollars. So I paid them quickly and got a nice receipt saying thank you, paid in full, $0.00 dollars owed.  It is in my filing cabinet with the tax returns. So they would have to be able to see some records that allow them to know that at one time I owed the IRS or the scam would be worthless.

I don't think they have any access to any of our personal information, they are just randomly calling people. They called my parents before they called me so I knew it was a scam. I gave them a fake name and address and played along with them. They still claimed I owed them $13,000 and that if I pay them 1,000 they wouldn't proceed with the arrest warrant. Lol played along and told them I would pay them and they said they will stay on the phone until I wired transfered the money to them. So I just out the phone down and went about my business. They actually waited for about 40 mins lol