"Before there is an arrest warrant issued, I want you or your attorney to give us a call back," the scam caller says.
Thousands of people have already received these types of phone calls from scammers trying to get their money.
Since 2013, phone scammers have tricked more than 10,000 victims out of $54 million.
The IRS says it will never call to demand immediate payment using a specific payment method such as a prepaid debit card and that it will usually mail a bill first.
The IRS also says it will never threaten to immediately bring in police or law enforcement.
For more information and tips to avoid tax scams, visit www.irs.gov.