The IRS does not initiate contact with taxpayers by email, text message or social media to request personal or financial information. This includes requests for PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts.
Report all unsolicited email claiming to be from the IRS to phishing@irs.gov
If you have experienced a monetary loss because of an IRS-related incident, report it to the Treasury Inspector General Administration (TIGTA) https://www.treasury.gov/tigta/contact_report_scam.shtml and file a complaint with the Federal Trade Commission (FTC) https://www.ftccomplaintassistant.gov/Information?OrgCode=IRS#crnt&panel1-1