Ignored the first call and it called again. An Indian-accented lady claiming to be IRS asked if I received the two letters they sent to me. I never received anything and asked her to verify my address. She had the the name of the city I lived in a year ago. I told her I got so many scam calls like this and if you are really IRS you would have my correct address. She started getting angry and threatened me but her accent was so hard to understand. She then said "I don't care, if ... you can just hung up", then she hung up on me!
Had a good laugh. It's tax season and these people are getting desperate!