There are certainly a battalion of these scammers extant. I haven't been lucky enough to be approached by Microsoft; instead, I get a rather relentless assault from the IRS.
Numerous phone calls. 'This is the IRS. We're notifying you that we're filing a lawsuit against you. If you would like to discuss this matter, please call *** *** ****.'
The IRS doesn't call people like that. These people do, and they're assiduous. I don't call them; in fact, I don't answer my phone. Every call gets screened, and I pick one up very seldom. I get twenty calls from business or charities or such for every personal one. Letting everything go to the machine and listening while the caller delivers his spiel saves me lots of time and even more irritation. Most callers don't even leave a message. They just hang up. Then call some other supposed sucker.