I just received the same phone call telling me that if I did not pay $5438 today I would be arrested on Monday by the Sherriff.  I asked what the court case number was, and she said it hasn't been filed yet.  So I asked what tax year she was talking about, and she said the last 10 years, I asked what county she is going to have me arrested in, and she said the one you live in, and I said which one is that, she said I will find out Monday.  I called the IRS said it is a scam and gave them the info.  Called the other irs back and told them that I reported them and they hung up.  Called back again and they blocked my number.  IDIOTS!

Reports are to:

IRS: http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts
       http://www.irs.gov/

Please do file reports with the FBI, your state attorney general and Department Of Justice,FTC..

http://www.ic3.gov/default.aspx
http://www.fbi.gov/
https://www.ftccomplaintassistant.gov/#&panel1-1

I confirmed with the IRS this morning that this is a scam.  If they call you, ask them for their badge number and let him/her know you will first call the IRS directly (800-829-1040) to confirm that they are legitimate IRS employees.  You'll see it's just another scam.  Don't give them any personal information (NO SSN or any personal information).  If you can call block them, then just block them and report them to local authorities and IRS.  I found multiple reports on the internet and articles confirming this is one of many scams that are circulating out there.
http://www.indiawest.com/news/13811-irs-warns ... uth-asians.html

The owner of this number is defrauding the irs
The speakers voice was a foreign accent
He used the name Johnny smith

100% confirmation that this is a SCAM--they ARE NOT THE IRS.  I wanted to make absolutely certain of this and was advised by the Treasury Inspector General for Tax Administration that the IRS is fully aware of this scam and is in the process of shutting this telephone down.  Learn how to protect your personal information.  You may also report instances of IRS-related phishing attempts and fraud to the Treasury Inspector General for Tax Administration at 1-800-366-4484.