A debt collector’s mere mention of the Internal Revenue Service in a dunning letter may violate a prohibition on making false and misleading statements, a federal judge has held.In a written opinion last week, U.S. District Judge John W. Darrah did not rule on the merits of the lawsuit Latonia M. Foster filed against AllianceOne Receivables Management Inc.But Darrah held Foster’s allegations — if true — stated a claim for a violation of Section 1692e of the Fair Debt Collection Practices Act.Section …