The IRS doesn't initiate contact with taxpayers by email, text messages, or social media channels to request personal or financial information. This includes requests for PIN numbers, passwords, or similar access information for credit cards, banks, or other financial accounts.
Per the IRS Suspicious emails and Identity Theft website:
What is phishing?
Phishing is a scam typically carried out through unsolicited email and/or websites that pose as legitimate sites and lure unsuspecting victims to provide personal and financial information.
Report all unsolicited email claiming to be from the IRS or an IRS-related function to email@example.com. If you've experienced any monetary losses due to an IRS-related incident, please report it to the Treasury Inspector General Administration (TIGTA) and file a complaint with the Federal Trade Commission (FTC) through their Complaint Assistant to make the information available to investigators.
What to do if you receive a suspicious IRS-related email
If you receive an email claiming to be from the IRS that contains a request for personal information, taxes associated with a large investment, inheritance or lottery.
What to do if you receive a suspicious IRS-related telephone call
IRS impersonation telephone calls – as well as other types of unwanted calls (e.g., telemarketing robocalls, fake grants, tech support, sweepstakes winnings, etc.) remain popular scams. Blocking these types of calls is one strategy taxpayers should consider. Easy to install call blocking software for smartphones is available. While the IRS does not endorse any solution or brand, a limited sample of the available options are:
If you receive a phone call from someone claiming to be from the IRS but you suspect they are not an IRS employee:
If the individual is not an IRS employee and does not have a legitimate need to contact you and regardless of whether you were a victim of the scam or not, report the incident to the appropriate law enforcement agencies:
Please report IRS or Treasury-related fraudulent calls to firstname.lastname@example.org (Subject: IRS Phone Scam).
For any fraudulent call, after listening to the message, do not provide any information and hang up. When you report the fraudulent call, please include:
If possible, please include:
In addition, please consider filing a complaint with the:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.