Odd IRS call regarding Form 945

I am only familiar with Form 945 being used to reconcile taxes withheld and paid from retirement plans during the year.  Is there another purpose for this form that an employer may need it for outside of retirement plan taxes?

A client received a rather odd call from the IRS ( I was not on the calls but I believe the phone number is legit and it was the IRS).  They are telling her that she has not filed form 945 for years 2020-2023 and that even if no taxes are reported on it, it is still due and that if not filed, a $2,500 penalty will be incurred for each year.  Even odder, they are saying there is no letter or correspondence that they can send.

The plan utilizes a national retirement plan distribution service which accepts the 401k distribution, remits the taxes electronically, issues the 1099-Rs and also files a 945.  But the 945 is filed under the service providers name and EIN, which is submits along with presumably hundreds of other non-related clients.  The IRS caller was made aware of that and insisted that they need a separate 945 for my client, using their name and their EIN.  

Has anybody come across this before?  Any thoughts?

Thank you

I should have added that the employer has not filed a 945 but the service provider has for this plan.  They had distributions in 2020 and 2022, but none for 2021 and 2023.

No. That does not sounds normal at all.  I've only ever seen letters for missed Form 945. 

I've never had the IRS call about 945 or something like it. if they call again the plan should get the agent's number, name, and their supervisor's name and number. It sounds very fishy. 

Not to mention the information given is wrong. 

I have extreme doubts that the IRS would just call and not have a standard form letter to mail out. I can’t be 100% certain this is a scam, but it’s got to be a scam or a very uninformed agent regarding IRS procedures.

The Form 945 is also used to reconcile federal withholding from Forms 1099-NEC and 1099-Misc.  The IRS can call a business if multiple notices have been ignored.