If you receive a phone call from someone claiming to be from the IRS but you suspect they are not an IRS employee ...
1. Record the employee's name, badge number, call back number and caller ID if available.
2. Call 1-800-366-4484 to determine if the caller is an IRS employee with a legitimate need to contact you.
 If the person calling you is an IRS employee, call them back.
 If not, report the incident to TIGTA and to us at phishing@irs.gov (Subject: 'IRS Phone Scam')
TIGTA - Treasury Inspector General for Tax Administration
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Phone Scam