There are three (unavoidable) truths in the world. Everyone knows the first two; death and taxes, but the third shouldn’t really be a surprise. When dealing with the IRS, they ALWAYS initiate contact with taxpayers by mail.
There are a many, completely routine reasons why they might do so. For example, they may send a letter or notice to request payment, notify you of account changes, or request additional information.
An IRS notice normally covers a very specific issue about your account or tax return. Each letter and notice offers specific instructions on what action you need to take.
Most correspondence can be handled without calling or visiting an IRS office. However, if you have questions, call the telephone number listed on the letter. It’s probably a good idea to have a copy of your tax return and the correspondence handy whenever you call to help the IRS respond to your inquiry. They’re likely to ask you questions about your tax return so that they can verify your identity before they are willing to discuss your account. Students applying for Federal Financial Aid take note – keep those tax returns handy.)
IRS notices and letters are sent by mail, not email, and they don’t initiate contact with taxpayers by phone.
Taxpayers need to be aware of a number of tax scams and the IRS provides a nice summary of the so called “dirty-dozen” tax scams that taxpayers higher-ed professionals and students should be aware of. https://www.irs.gov/uac/tax-scams-consumer-alerts