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This is a Pakistan or India based IRS scam. Do not fall for it. The IRS does not initiate any legal action via phone.  
Read http://www.treasury.gov/tigta/press/press_tigta-2014-03.htm

As general background information, here are a few things you can do:
1) Report it to TIGTA under http://www.treasury.gov/tigta/contact_report_scam.shtml especially if you have become a victim (lost money, gave personal information etc.). You can also file a complaint with the Federal Trade Commission at ftc.gov/complaint (include “IRS Telephone Scam" in your complaint). This way you can also help the government establish specific fraud patterns.

2) Help kill their phone lines but not by calling them back directly (the number may be spoofed and repeat calls by you may - under exceptional circumstances- amount to harassment). The scammers use Voice over IP lines (e.g. magicJack (Ymax corporation)) to make it seem as if they are calling from the US. This is always against these companys' terms of service and can lead to immediate termination of their contract and blocking of their IP addresses for future attempts to register. Do a reverse look up of their telephone number (e.g. www.whitepages.com) to identify the Voice over IP provider and report it to the company and/or law enforcement (local police and/or state attorney general)

3) If you are really annoyed: call or write to your representative in Congress. As these scams happen all over the country maybe this will trigger a reaction and provide US law enforcement agencies with the political backing and the resources they need to work in India and Pakistan together with local authorities (it can happen, read: http://www.ndtv.com/article/india/ex-call-cen ... mmission-320427). A US task force has already been set up in Jamaica to nab scammers there (see http://www.ice.gov/doclib/news/library/reports/cornerstone/cornerstone7-1.pdf). You can use the following template for your letter (more powerful!) or email:

http://800notes.com/forum/ta-a9526ebadc65cf9/ ... 558497927242748
Latest comments
62
rod
Automated message claiming they are the irs and going to take me to court. message has a number to call back. got the same call again form 607-562 8977 an hour later.. tehy are trying to get your info!
Latest comments
63
AVB
I received the exact same message.
Latest comments
64
Anna
I live in Europe and keep getting calls from this number.  Thankfully I screen and don't pick up numbers I don't recognise.  Glad I looked it up on this site!
Latest comments
65
Anonymous
Weird recording (robo system) We have been trying to reach you

The reason for this call is to notify you that the IRS Is filing a lawsuit against you.
Please call.
206-317-1651

When I called the number, because it was fun to call them and listen to their foreign accents using profanity against me - "bloody b**tard, b*tch" as if they were reading from a script .....
Latest comments
(718) 377-9189  +1 718-377-9189  7183779189  +17183779189