Phone scammer is a man with a heavy Asian accent (not Middle Eastern). Claimed he is calling from Utah County's Sheriff's Office and that he is a sheriff. Said I had complaints filed against me and that he has to transfer me to someone else to explain my charges and what steps to take next. He then pretended to transfer me by pressing about 4 buttons (a sure sign that he is not transferring you, you shouldn't hear the tones and it shouldn't take 4 buttons). Also, background noise was still present while the quiet "transferring" was taking place. The new man on the line also had a heavy accent and said he was an officer and stated that I had complaints filed against me for tax fraud. He said I have not been filing taxes and that I owed money on taxes. He then asked me when was the last time I filed taxes and I said this year. He then took a moment and said that, well, I still owed taxs and that if I do not take action and make a payment, a warrant will be issued and I will be immediately arrested. I then told him, I would like to go to IRS and talk to them myself since I work in the same building as them. He then said that he is from IRS and I said, I will go to IRS myself. He got very angry and angrily said "Well, a warrant has been issued and you will be arrested immediately." Also, he knew my name.
Reasons why I knew it was a scam from the beginning. I am not from Utah County, nor have I ever been there. People do not file tax fraud complaints against you. A sheriff from a sheriff's office will never call you. I received no IRS letter. I always file my taxes AND get refunds. It makes no sense that the "sheriff" is all of a sudden from IRS. IRS will never call you...or at least someone like myself who is NOT a millionaire and have always filed taxes. A letter is always issued first. Someone from IRS would also not state their location and they would never have the sheriff's office call you.
NEVER GIVE OUT YOUR PERSONAL OR PAYMENT INFORMATION OVER THE PHONE. Even if it sounds legit. I would hang up and look up the actual number for the company (through the phone book or online) and call them myself to ask them about the phone call. Also, if it is for a bill and such, most companies offer online payments, if not, you can pay in person at the company or an official third party such as Walmart or Western Union, or call their official number on their website. Official numbers will be on their website or the bill you receive monthly in the mail, but make sure it is an actual bill, not just some random letter from the company and compare their contact number to previous bills. If they say you won money or an item but you have to give them money as well, hang up immediately. Especially when you do not remember entering anything.

Informational Post:

http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts
http://800notes.com/forum/ta-8c2f64bf2b91fa5/irs-warns-of-telephone-scam

Report the Calls to the real IRS here:
•report the incident to the Treasury Inspector General for Tax Administration at 800-366-4484.
•You can also file a complaint with the Federal Trade Commission at FTC.gov. Add "IRS Telephone Scam" to the comments in your complaint.

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Do consider maybe getting a call blocking device or phone.. You can google them and many are around $60.00 or so.

Got a call from these clowns today. Same story as described above. The guy talking tries to hide it but he has a distinct Indian(from India) accent. I cursed him out and hung up.

Called and said they were calling from the Salt Lake police and needed to transfer me to the officer in charge of my case. A heavily Asian accented voice came on and said he was officer Maxwell (garbled) and he had a federal warrant for my arrest and if I didn't take care of this right now, they were coming out to my house and arresting me immediately.....Hmmm I said, the only one breaking the Law here is you, trying to extort money. I'm calling the FBI.....click they hung up on me. This number does seem to be the Salt Lake City Police, so they have figured out a way of faking it on the caller ID

Same story as above, when I said I did not know what he was talking about, (after reading my charges!) he became irate and yelled at me, said he was sending the police over.  I said fine, go for it and hung up.  They knew my workplace, major and educational info.  They used my maiden name, so accessed older records to obtain info.