Aggressive and threatening phone calls by criminals impersonating IRS agents remain near the top of the annual “Dirty Dozen” list of tax scams for the 2015 filing season. The IRS reports a surge of these phone scams in recent months as scam artists threaten police arrest, deportation, license revocation and other things. In fact, nearly 3,000 victims have collectively paid over $14 million to scam artists according to a new warning from the Treasury Inspector General for Tax Administration.