This is a magicJack number.  You can confirm this fact by going to http://www.phonevalidator.com , entering the phone number into the space provided for it and the code "to verify that you are a human" into the space provided for it.  Then click on the "SEARCH" button.

The next screen will show the following:

Phone Number:    415-506-1297    
Date of this Report:    November 14, 2014
Phone Line Type:    LANDLINE
Phone Company:    YMAX CORP -- POSSIBLE MAGICJACK VOIP
Phone Location:    NOVATO, CA

Because YMAX Corporation is a "captive" corporation of the company that owns the magicJack brand and makes almost all of its money selling those devices (and service for the devices), you can be nearly 100% certain (at least insofar as my best guess is concerned) that this number is coming from a magicJack device.  These devices are sold in India for use in calling to the United States.  The cost of a typical magicJack device in India is less than $100 US, and it provides, for a period of three months to a year, free calling into and out of the US just by plugging the device into the Internet from anywhere in the world and a free US phone number that can be selected by the magicJack user from many different area codes.

This somewhat dated thread that I started, but which is still available on this site, explains what is going on with fake IRS agents and magicJack numbers:
http://800notes.com/forum/ta-97219e249ee2fc8/ ... gicjack-numbers

You can see that if an Indian scammer scores even ONE hit on a US citizen, the scammer makes not only enough money to pay for the original magicJack, but a pretty decent profit (by Untouchable standards, anyway) on his investment.

Of course, things have gotten much worse since then.  Also, I suspect that some scammers are porting numbers out of other phone service providers to YMAX Corporation to try to make their cowardly scheme less obvious.  But that isn't the case here.