There is the stereotype of the scam call center in India. But to some degree it’s real. I still don’t get how anyone can believe that it’s the IRS or US law enforcement, although the was call centers work, a tech company is more believable.
I suppose the scam that’s shown on YouTube the most is the refund scam where the victim agrees to allow Remote Desktop software to be installed and then fiddles with HTML to make it look like there’s been an excessive refund, or possibly just use that access to transfer money between accounts and then point to the additional money in one account as a mistaken excess refund. Then ask for that to be returned in cash to a money mule, wire transfer to Thailand, or just gift cards where the numbers can be resold.