I received a call like this before. This is the first time from a Seattle, WA number and they stated that this is the second and final attempt to contact me. This is a federal offense and not answering is a crime. They claim to be the US Treasury and that I need to appear before a judge and jury for a federal offense.
This happened in September 2016. I had just arrived in London after a hellish trip and was exhausted so I passed out once I finally reached my hotel. In the middle of my sleep I was interrupted by a call from the US. In my groggy state I thought it might be something to do with my baggage which had been lost by the airline during the trip, or be an emergency of some sort. SURPRISE! It was not. But officer Jack Austin sure had some strong words in store for me! I was so confused, I just kept saying no, no, it's impossible for me to owe $20,000+ In back taxes, also I'm currently out of the country so I don't know where you're sending this sherrif to with this warrant. Meanwhile, I was attempting to write down all his gibberish (don't ask me why, I don't know.) For some reason, in my muddled state, I kept trying to figure out what info he actually had on me (if any). I think it was because he kept literally shouting at me and wouldn't let me get a word in edgewise. It was very offputting, to say the least. Meanwhile, my Fiance was in the background laughing at my gullible [***] saying "IT'S A SCAM, DUH." Turns out he had received almost the exact same call a couple of years ago! So I finally saw the humor in the situation and obliged. "Oh yes, officer Austin. Please let me take down your badge number..." Finally I just hung up. Fiance still won't let me live it down.