IRS does not file lawsuits. Tax disputes are civil matters. 90% of all IRS tax disputes are settled administratively. IRS has absolutely no authority to call on local law enforcement for anything. Local law is never involved in IRS tax disputes. If LE is necessary, US Marshals do the job. IRS does not cold call anyone and ask for money. All contacts by the IRS are initiated by US mail.
This is a scammer hiding behind an untraceable magicJack number, probably in some country that does not cooperate with US law enforcement by refusing to extradite (or even look for) people who violate our laws in their country.
See my post at:
http://800notes.com/Phone.aspx/1-415-506-1297#p798586842881325378
And if you report this number, don't forget to say it's a YMAX Communications number that is almost certainly used on a magicJack device. At the very least, magicJack can permanently disable the device for violation of their terms of service.
YMAX Communications
Recorded message said that legal action was about to happen if I did not quickly respond regarding back taxes. Called back and "Julie Smith" was not in. Continued to call back asking for Julie Smith, who had many 'senior supervisors' but was never in. Finally someone said his name was "Julian Smith" and that the recording was for him. I said that I had saved the message and it clearly was a woman's voice and clearly said "Julie". He hung up on me. I then proceeded to call back many times trying to get someone. Just kept hanging up on me till finally one person started talking like a baby until I told them that I was recording the call. Then they said I had the wrong number and hung up! So I thought I would keep trying - at least tie up their phone where they could not scam anyone else for a bit. Finally they either turned off that line or blocked my number.