Unfortunately, scammers are simply a fact of life. If you receive a phone call from someone claiming to be from the Internal Revenue Service or the Franchise Tax Board, it is most likely a scam. Remember, the IRS and FTB will never call you without first sending a notice and they will never demand payment over the phone via credit card.
The IRS has recently posted a video which covers ways to protect yourself: www.youtube.com/watch?v=0y5z0kWgBcM.
The FTB will make automated collection calls (see: https://www.ftb.ca.gov/aboutFTB/automated_dialer.shtml?WT.mc_id=Contact_Info_Tax_AutomatedCalls), but anyone from the FTB demanding immediate payment over the phone is a scammer.
If you are ever unsure if the alleged tax collector on the other end of the line is legitimate, simply ask for their contact information where you can call them back and ask for a notice to be mailed. If you are uncertain whether you owe taxes, please do not hesitate to contact us. Remember: do not give anyone your personal information over the phone!