On 12/4/15, a 34 female victim reported that she was a victim of the IRS phone scam.    The victim reported that she received a telephone call from a male purporting to be an IRS agent.   The caller informed the victim that she had an outstanding IRS fine of $7,000 and needed to pay it immediately through MoneyGram to avoid legal action.  The victim did make an initial payment of $1,950 before she discovered that it was a scam/fraud.   It is important to note that this continues to be a common phone scam to defraud victims of money, and that the Internal Revenue Service does not conduct investigations or business by telephone.