According to the Federal Trade Commission, "Spoofing" occurs when a caller deliberately falsifies the information transmitted to your caller ID display to disguise their identity. It’s also a new ploy being used by scammers to steal your money by making you think you are actually dealing with the Internal Revenue Service (IRS).
The bad guys call you but your caller id says that you are getting a call from an IRS Taxpayer Assistance Center. When you question what the scammer is telling you, they suggest you use www.irs.gov to verify that you have been called from a legitimate IRS number. After they give you time to “check them out”, they call back and push you to pay the fake debt by pre-paid debit card.
Don’t let the scammers bully you! The IRS will not insist that you pay by a specific method like a pre-paid debit card or wire transfer. And don’t ever think on paying on the phone with a credit or personal debit card. You have the right to understand exactly what and why you owe the IRS. Make the scammer send you something in writing. And don’t let them threaten you with police or ICE.
The IRS has an article on spoofing and how to report it. Remember the IRS does not initiate collections by phone, email or fax. They will send you a notice by the US Postal Service.