Actually there is. Take a look at this link http://www.irs.gov/uac/Newsroom/Scam-Phone-Ca ... uspicious-Calls there is a phone number and a link to report online.
Dear Dinah,
Did you read my post above yours?
Unfortunately, the U.S. Government most likely cannot punish the perpetrators as they are, most likely, overseas. The government can, most likely, put pressure on the telecommunications carrier (YMAX) to disable the offending accounts as they are discovered. Please tell any agent of any law enforcement agency you might contact to call the fraudulent phone number and experience the fraud personally. You may also wish to write (U.S.Mail -- not email. U.S. Mail has a great deal more impact for this type of issue) your congressman and senator.
Thank you and God Bless America!
The Phone Ranger - dedicated to putting an end to telecommunications terrorism in our lifetimes