There is a scam that has been making the rounds lately where a person on a phone call identifies himself or herself as an IRS agent collecting a debt and proceeds to talking the victim into arranging a payment from checking, or a credit card, for a delinquent tax debt. Many people have been taken in by this scam.
If you owe the IRS money you never learn that fact for the first time on the phone. The IRS always, ALWAYS, sends out a written notice regarding a tax that you have not paid. In fact, everything that the IRS does it does according to a set of rules called the Internal Revenue Manual. If it is in the manual, they can do it. If it is not in the manual, they cannot. It is that simple. The IRS must always notify you in writing first.
Do not be a victim of a phone scam. If someone threatens you with court action, or arrest, or seizure of assets, hang up. All three of those things require a court process and none of them can occur without notice to you. If you know you owe a debt to the IRS then you may need to reach a resolution to pay your taxes. But, never assume someone on the phone who tells you of a tax debt for the first time is telling you the truth.