The IRS is warning taxpayers of a new scam in which criminals demand payment for a nonexistent tax, the “federal student tax.” Although the 2016 filing season has ended, criminals continue to contact taxpayers, in this case students, with bogus phone calls.

This latest scam involves criminals trying to convince taxpayers to wire money immediately to pay a so-called “federal student tax.” If the victim does not agree to comply quickly enough, the scammer threatens to report the student to the police.

“These scams and schemes continue to evolve nationwide, and now they’re trying to trick students,” IRS Commissioner John Koskinen said in a statement. “Taxpayers should remain vigilant and not fall prey to these aggressive calls demanding immediate payment of a tax supposedly owed.”