Just got same recording. No fed agency would contact a person in such manner. For something legal would be registered mail or in person some law officer with badge. I am signed up on both state and federal do-not-call lists so I know any phone solicitor is a scammer. Either play along and give fake info or insult them to the max.
Recorded message to call the number to avoid federal prosecution over a "matter". They said that this was their second and final attempt to contact me and to call them
Received a general call with no names mentioned threatening criminal investigation, indictment and jail time. Has no IRS agent ID number. No reason for the call.