Does an IRS audit ever begin with a phone call? Or is this a scam?

A friend of mine recently received a phone call from someone claiming to be an IRS agent and told her that they wanted to audit her business. My friend did not give her any personal information, but they did set up an appointment to meet at the place of business next month. As I understand it, all IRS audits... show more A friend of mine recently received a phone call from someone claiming to be an IRS agent and told her that they wanted to audit her business. My friend did not give her any personal information, but they did set up an appointment to meet at the place of business next month.

As I understand it, all IRS audits begin with a letter, correct?

I feel quite sure that this is a scammer, but I wanted to be sure.
Update: I would love to hear an answer from someone who is familiar with the IRS auditing procedures.
Update 2: Yikes123: that's exactly what she's doing at this minute. I told her to invite the IRS to come and meet their new "agent" at the scheduled appointment. Hopefully another scammer will be shut down.
Update 3: After a call to the IRS in D.C., it turns out that this IS an auditor, and she is being audited.

The phone call came one day after she criticized the prez on facebook. She's the 4th person I know of to be audited shortly after criticizing Obama. Seems very strange.
7 answers 7