The bogus swindlers collect information about the victim then call pretending to be IRS or DHS (Department of Homeland Security) officers and try to scare the victim by alleging violations like non-payment of taxes and duties or of immigration status. After terrifying the victim they then propose an option of paying a ‘penalty’ to avoid legal action.
To appear genuine they transfer the calls to various persons and carry out their sophisticated convincing racket. Sadly over half of the victims give in to the impostors and pay up and when they realise they’ve been duped they hide the facts for fear of embarrassment.
Most of the swindlers are actually from the Indian sub-continent and speak with a fake American accent.
The department of IRS warn students of possible frauds and says students need to be aware and know that the official departments communicate only through mails. They advise students getting such calls to hang up immediately.