They cannot be prosecuted. Largely because they are in India and Pakistan. The US has no jurisdiction and the local governments do nothing to shut down the call centers where these calls originate. Invest in a call blocker and do not pick up on calls you do not recognize.
Isn't it also illegal to falsely represent yourself as being from the IRS? These guys are OBVIOUSLY off-shore and have a relay in New Jersey. And whose jurisdiction is it to pursue and prosecute them? (I really don't know). But those threats made me angry.
It is, but the callers are hard core Indian or Pakistani scammer/extortionists and as such ignore all US laws. Ignore and block the calls and do not pick up on numbers you do not recognize.