Most of the callers are in foreign countries where scamming dumb Americans is not a crime and the local police do not cooperate with US law enforcement. The ones that are in the US move often. By the time the police find where the call came from they've moved again
I receive call from this number saying that IRS is suing me for back taxes. I don't owe any taxes. Beware, these people are scammers. Call FCC to report.