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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
17
BBates
Received this voicemail:
This is Mr. Adam Baker from Internal Revenue Services and the hotline to my division  is 202-350-2596. I repeat the number is 202-350-2596.  Do return the call before we take any legal and litigation against you.  Goodbye and take care.

I had this same call a year ago and caller had a really bad accent.  Called back then and they were rude and wanting account information.  This is a scam.
Latest comments
18
Smarter than the avg. bear
Had the same message from "Adam Baker"/Habib. Called back and got a list of threats and when he asked if I had any questions… and I did! I stated that it was the first time I had been contacted and he replied that a certified document had been delivered during the month of september 2013 but nobody was home. I told him that I have had certified mail before and they left a sticker on the door to say that they came. I then asked what kind of proof they had and for the name of the attorney who is prosecuting me and and  then he hung up!
Latest comments
19
Alex
Just got a message left on the answering machine from this number. Same message as above comments. Thanks to this site I was able to confirm its a scam.
Latest comments
20
Stewart
They lifted a voicemail saying a lawsuit against me and will get a hold if my employer of I don't call them.
Latest comments
(202) 350-2596  +1 202-350-2596  2023502596  +12023502596