IRS will never content you by phone or email to give personal information about your tax issues. That is, first IRS will try to contact you by letter.
Fraudulent IRS scammers will try to reach you in several ways. IRS won’t send text messages, email, call or contact you via media channels. The IRS will not call you with threats of lawsuits or arrests.
If you are a victim or attempted victim of IRS fraud quickly contact the IRS or the law enforcement agencies about the fraudulent call.
Report IRS scam
If you receive IRS-related email, please forward the phishing email communication to email@example.com
Visit IRS-related phishing attempts page https://www.irs.gov/privacy-disclosure/report-phishing for more information.
also, check out how you can recognize phishing emails