I received a vile call from someone named Paul Krammer. He left a message saying he was with the IRS and mentioned a 1099. I called him only find out what he was looking for was not at my number, however, he cursed at me called me a loser and a [***]. ( wow). I happen to be female and sound very much like one. He went on and on. To the point that I told him he was a special kind of ignorant [***]. My thing is even if he had the correct number he misrepresented himself and he was nasty. I have reported him to our Attorney General and the Better Business Bureau.
You have just been introduced to Indian phone scammers. Sadly, they are not known for their cordial social skills, and do not tend to be very nice people on average. The F-word seems to be one of the few parts of the English language that they are quite familiar with, and they make use of it often, especially when they don't get what they want (which is to soak some unsuspecting person out of their money).
The IRS scam is just one of their many ruses, along with the payday loan scam, the free government grant scam, and their recent favorite, the fake Microsoft tech "let me into your computer so I can plant a virus and steal your personal information" scam. The best thing to do is immediately hang up if they call again, and block the number if possible. They're not a business - they're criminals.