Since there has been a lot of talk about various tax scams this summer, it is only fair that the IRS is now also weighing in on it. See this IRS tax tip that talks more about various IRS summertime tax scams and how to guard against them:
http://content.govdelivery.com/accounts/USIRS/bulletins/c38063?reqfrom=share
The two most important things to learn from this is that the IRS will normally not contact you by phone or email (with exceptions for scheduling meetings and audits) but by mail only. Also you need to be on the alert for these scams as people are being taken in by them all the time.
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