>how can they get away with claiming to be from the IRS and demand money? I feel like these sorts of scams increasingly involve calling/emailing people in one

>how can they get away with claiming to be from the IRS and demand money? I feel like these sorts of scams increasingly involve calling/emailing people in one country from a different country. This is presumably because enforcement within any single country is becoming more and more effective. By targeting people in other countries you create a situation where multiple police forces need to cooperate which presumably means you are able to operate for longer before arrests start happening.