The IRS will never:

• Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail a bill to any taxpayer who owes taxes.
• Threaten to immediately bring in local police or other law enforcement groups to have the taxpayer arrested for not paying.
• Demand that taxes be paid without giving taxpayers the opportunity to question or appeal the amount owed.
• Call out of the blue about an unexpected tax refund.

Source: NYPD

Please don't fall victim to this or similar scams.  Always call the Police Department if you are contacted by an unknown entity requesting payment and you are unsure how to proceed.  Call (610) 268-3171 to speak with an on duty officer 24 hours a day.