The Internal Revenue Service has issued a warning to taxpayers about bogus phone calls from IRS impersonators demanding payment for a non-existent tax, the “Federal Student Tax”
This newest scam is aimed at students where they try to get the student to wire money immediately to them and if the victim does not fall for it quickly enough the scammer threatens to report the student to the police.
https://www.irs.gov/uac/newsroom/irs-warns-of-latest-scam-variation-involving-bogus-federal-student-tax