While taxpayers will generally first receive several letters from the IRS in the mail before receiving a phone call, the agency may call if you have an overdue tax bill, a delinquent or un-filed tax return, or have not made an employment tax deposit. But even if the IRS does call you, they will not leave pre-recorded, urgent, or threatening voice messages and will never call to demand immediate payment using a specific payment method, threaten to immediately bring in law enforcement groups, demand tax payment without giving the taxpayer an opportunity, or ask for credit or debit card information over the phone.
Additionally, IRS revenue officers do sometimes make unannounced visits to a taxpayers home or place of business to discuss taxes owed or tax returns due, however never without previous contact by mail of their balance due or missing return. If you do receive such a visit, always ask for credentials or identification.
Finally, the IRS clarified that taxpayers who have filed a petition with the U.S. Tax Court may receive a call or voicemail message from an Appeals Officer. However, the Appeals Officer will always provide self-identifying information such as their name, title, badge number, and contact information.