they say they are the Iowa Dept if Revenue, but the number is from Wisconsin. There is an article in the Des Moines Register warning if a scam from the Iowa Dept if Revenue so be aware sometimes what appears to be a bill collector is a scam artist trying to scare the crappy out if you. If you consider they are using a state agency to scare people into paying. They are targeting people who owe the state fines, which are public records and accessible online through the Iowa Courts website. It is much easier to scare someone with state fines into paying.