The IRS has recently published an article regarding a sophisticated phone scam targeting individual taxpayers and employers. As the article notes, the callers claim to be IRS employees, using fake names and IRS identification badge numbers. They also may already know a lot about their targets, and they usually alter the caller ID to make it look like the IRS is calling.
A few of the tactics that the scammers are using include:
Be aware that scammers are constantly attempting to trick taxpayers and employers into providing personally identifiable information, including names, Social Security numbers, and filing status.
The full IRS article can be viewed here and includes guidance on how to contact the IRS if you are aware of suspicious activity.
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The information provided above is for general guidance only and should not be utilized in lieu of obtaining professional tax and/or legal advice.