I'm pretty confident this is false. Most scholars agree that Poe had two main inspirations when he wrote this story. The first is Joel Headley's story, "A Man Built in a Wall," published in the 1840s. That story was set in Italy, not Paris. The second was a local legend that Poe had heard about Castle Island, which is located near Boston. That story basically tells about a guy being killed in a duel and chained up to die in a dungeon.
Either way, neither of these sources has anything to do with the catacombs of Paris.
