How to know if it IS the IRS calling

People have been impersonating IRS employees for quite some time, attempting to scam unsuspecting people by claiming they are in debt to the IRS.  The message to try to cut down on these scams has been to point out that the IRS doesn't make phone calls to taxpayers.  Now it turns out that the IRS is calling people.

An article published by Forbes contains an admission by Nina Olson that the IRS's Internal Revenue Manual says the preferred method for initiating contact for a taxpayer audit is by phone.  Ms Olson is the official Taxpayer Advocate at IRS headquarters.  She's on the side of the taxpayer, protecting us from IRS abuses.

So how is the unsuspecting person to know that the person calling them and claiming to be from the IRS is or isn't a scam artist?  Here are some simple rules to follow:

1.  An IRS employee calling to set up an audit will state that the purpose of the phone call is to do just that.

2.  If the caller says the IRS has or will issue an arrest warrant for you, it is a scam.

3.  If the caller says the IRS has or will file a lawsuit against you, it is a scam.

4.  If the caller directs you to make payment over the phone, it is a scam.  FYI, the IRS does not accept credit card payments directly. 

5.  Ask the caller for their IRS badge number.

6.  Never give out your social security number on the phone or via email.