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Received multiple calls, when answered the caller identified himself as representing the IRS and advised my wife that due to failure to file a tax return she was going to be arrested and the police are on the way. The caller provided a IR reference number and this number to call back.
I called back, they immediately answered in broken English and transferred me to an aggressive, broken English, Brooklyn accented guy. I asked for what year the failure to file taxes concerned and under what authority the arrest warrant was issued considering she had never been served papers. The caller asked me if I am too stupid to understand the urgency in resolving this (he didn’t suggest how to resolve but I imagine he would have accepted plastic), I asked the purpose of the call, he advised to inform us of the imminent arrival of the police and the need to obtain the services of a lawyer.

As all taxes are up to date I laughed and politely bid him farewell.