Governor Andrew Cuomo is warning New Yorkers about elaborate telephone and email tax scams. On Friday, Cuomo alerted residents to the scams by people claiming to be from the Internal Revenue Service or the New York State Department of Taxation and Finance. Scammers posing as officials are threatening New Yorkers with fines, deportation, arrest and other penalties if they do not immediately pay a claim of owed taxes. In most cases, the caller will instruct recipients to immediately submit payment for back taxes supposedly owed to the IRS or State through wire transfers or a pre-loaded debit card. In some cases these calls have been accompanied by a fake IRS e-mail sent to support the claim.