A client of mine received a frightening telephone call from a phony IRS representative named, of all things, Adam Smith, the famed Scottish economist who wrote "The Wealth Of Nations" in 1776. He died in 1790.
This scam might have worked except the so-called IRS representative had a decidedly Sub-Continental accent. I finally ticked him off by asking him if he was from Mumbai, and he told me no, Peshawar.
Remember, the IRS does not call citizens and threaten them with jail for $4,000. They do not send emails, they don't call, they don't use smoke signals, and they darn sure don't use carrier pigeons.