The IRS will first contact you by mail if you have unpaid dues. If you get a call stating that they are the IRS, it is most likely a scam. Any phone call threatening you without prior contact by mail is a scam, especially if they’re threatening court action. Those always involve subpoenas and paperwork. If you get a call like that, just tell them to send a notice to your address on record and that you will respond promptly after that.
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