"Hello, this is the IRS...."

Nothing like answering the phone and hear the party on the other end identify himself or herself as from the IRS. That could probably give your heart a start!

A phony phone call? It could be. But it could also be real!

Historically the IRS always sent a letter first. No longer. Now a common practice is to call and speak with the taxpayer and to start collecting information.

One problem is that it may not be clear what the real issue is (or issues are) that is/are under audit. Thus it is best to not provide much information without knowing the IRS agenda and what your options are. (Confirming your address is probably fine.) And of course it is difficult to know for sure that it really is the IRS calling.

Fortunately, if you respond stating that you desire representation then the auditor is required by law to immediate cease inquiries on the subject. They will probably ask who your representative is, as they need to send a letter to your representative, so that is fine. If your taxes were prepared professionally by someone capable of representing you then you can give them that person's name. You will also want to contact that person immediately to establish a representation relationship.

If you did not have your taxes prepared by a person qualified to represent you, then explain that you will be obtaining representation and get the contact information for the IRS auditor so that they can be contacted by your representative. Then locate an Enrolled Agent. (That title will likely change in a few months, but no announcement yet.)

Finally, while the IRS will usually send a letter, and sometimes phone, they do NOT send email. If you receive an email message disguised to look like it came from the IRS then you should forward it to phishing@irs.gov.