On a regular basis (perhaps 4-5 times a month) a panicked person calls my office and explains that the IRS just called them and if they do not send them money that day, that they will be arrested and charged with a tax crime. In most cases the caller did not think they had a tax problem before the call.
In some cases, they do have a tax issue (such as unpaid taxes and a IRS tax lien was filed). As most callers realize after I tell them it is just a scam and the IRS never calls and requests money that day. The IRS does have collection personnel, that are called Revenue Officers, but they never make such threats. They do visit taxpayers at their homes, and send letters. Obviously, if that happens you would want to get legal assistance if the debt is large (over $10,000). Do not be scammed by the fake IRS Revenue Officers. Since the scam has been going on for a few years, it must obviously be successful. If you are scammed contact the IRS and NY AG office. Since it seems like the elderly are the most frequent victims it would be a good idea for their family to have a conversation with their elder family member and explain that frauds like this happen, and they should call you before they send the caller any money.