Caller says his name is Alan Brown with the Department of Legal Affairs and says that enforcement actions have been started in my name.  If I delay in calling back he says it will cause a "legal mess for you."  

He has a VERY strong accent and is hard to understand.  There is background noise as if he was in a true calling center.  
Taking a common name and background noise are both tips that this is a scam.  The IRS never calls and tells you there are legal actions taken against you.