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If the person does not comply the scammer becomes aggressive and threatens to report the student to the police to be arrested. IR-2016-107 Sending a fraudulent IRS bill for tax year 2015 related to the Affordable Care Act The IRS has received numerous reports around the country of scammers sending a fraudulent version of CP2000 notices for tax year 2015. Report it to the Federal Trade Commission. Use the FTC Complaint Assistant on FTC. gov. Please add IRS Telephone Scam in the notes....
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Gather all the necessary documents such as W-2 forms, 1099 forms, and any other relevant financial statements.
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Who needs irs warns taxpayers of?

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Any individual or entity who is required to pay taxes to the IRS needs to be aware of the warnings issued by the IRS.
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This includes individuals who earn an income, such as employees, self-employed individuals, and business owners.
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It also includes entities such as corporations, partnerships, and trusts that have tax obligations.
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Anyone who is subject to the jurisdiction of the IRS and is required to file taxes should stay informed about the IRS warnings.
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IRS warns taxpayers of potential scams and fraudulent activities.
All individuals and businesses who meet the income threshold set by the IRS are required to file.
Taxpayers can fill out IRS warns taxpayers of online or through mail by following the instructions provided on the official IRS website.
The purpose of IRS warns taxpayers of is to ensure that individuals and businesses accurately report their income and pay the correct amount of taxes.
Information such as income, deductions, credits, and any other relevant financial details must be reported on IRS warns taxpayers of forms.
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