>>> This is a burner phone which can have an area code from any of the 50 states without actually being in that state, so it is difficult to locate the caller and proceed with charges of false representation etc. <<<
Actually, they are calling from a magicJack device and the YMAX Corporation can either locate the caller or cut off service completely to that device.
Check out the number at http://www.phonevalidator.com/default.aspx . Then check out YMAX Corporation at:
http://www.ymaxcorp.com
and the page giving information on how to lodge a complaint at:
http://www.ymaxcorp.com/contact.html
Note that the "contact" website for YMAX Corporation gives a clickable link to a "live chat" where you can make your complaint.
If you report the number to government authorities, please be sure to let them know that it is a YMAX Corporation assigned magicJack number. It will help to shut down and trace the scammers.