called and said I will be sued by a magistrate judge, and a federal agent will come to my home and arrest me for taxes not paid from 2008-2013.  This was left on my voicemail.  I called the number back was told I was speaking to agent ADAMS ID Badge#S1193.  Said I owed 400.97.  I told them I wanted this stated in a letter, she said after I paid, they would send a letter.  Spoke to IRS in NYS and they do not demand anything by phone.  THIS IS A SCAM, DO NOT PAY.