The IRS won't call you to say they're sending a SWAT team to arrest you for alleged non-payment, and the Berkshire Co. Sheriff's Office won't call you to say there's an arrest warrant out for you. But that's the latest phone scam making the rounds.

WNYT reports that people are being contacted by a "Capt. Paul Jones" and "Capt. Brandon Mitchell" of the Civil Office at the Berkshire County Sheriff's Office and told that there is a warrant for their arrest.
Deputies say they're being given a phone number to call back. Naturally, that number does not belong to the Sheriff's department.

I know these calls prey on the fears of unsuspecting recipients. I just don't know which part of this scam is dumber: thinking that people will believe the sheriffs will actually call someone if there's an arrest warrant out for that person, or thinking that someone thinking there's an arrest warrant out will actually call back instead of high-tailing it for the border.

Seriously though, the real lawmen say if you should get one of these calls, you should hang up immediately.