My mother received a call from this number. It was a recording claiming to be from the FBI. It said that our physical address is under investigation and that an arrest warrant has been issued in "your" name, but it didn't specify a name. My poor mother was so scared. Shame on these people for harassing elderly people like that!
IT is a scam. No legitimate law enforcement agency will call you in advance and tell you you are going to be arrested. Absurd call. Absurd threat. Sadly some people fall for it. No one is prosecuted for ordinary tax liabilities. Tax disputes are mostly civil matters. Solved administratively. Or occasionally through the courts. Ignore and block the calls.