Callers are located in India and Pakistan and they ignore all US laws. There's nothing the US can do and the local governments do little.
Invest in a call blocker and DO NOT pick up on call numbers you do not recognize. Common scam, been around for years.
These people are crazy. Everybody in the world knows the IRS do not call you. They send out letters and you have to call them. The recording indicated that an arrest warrant has bee issued and they are watching my house. I blocked the number and if they try to contact me from another number, I'm going to let them have a piece of my mind. Scammers!