Most of these calls are coming from India and Pakistan.

http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts
http://www.treasury.gov/tigta/contact_report.shtml
http://800notes.com/forum/ta-8c2f64bf2b91fa5/irs-warns-of-telephone-scam

http://bigstory.ap.org/article/4b849c65e54346 ... leader-irs-scam

Report the Calls to the real IRS here:
•report the incident to the Treasury Inspector General for Tax Administration at 800-366-4484.
•You can also file a complaint with the Federal Trade Commission at FTC.gov. Add "IRS Telephone Scam" to the comments in your complaint.

To file complaints on Foreign company's and scams:
http://800notes.com/forum/ta-d20d86fdc3e145c/reporting-international-scams
https://www.econsumer.gov/#crnt
eConsumer.gov: Report Your Complaint
E-mail: [email protected]
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Do consider getting a call blocking device or phone.. You can google them and many are around $40.00 or so.If its a cell phone, some already have call blocking, if not, there are free apps on the web that will work for some. You can google this. If you have a smart phone, there is a free app called call control. Iphones appear to have apps also. Another one is called Mr. Number.

For tracfone & straight talk:

https://play.google.com/store/apps/details?id ... .tracfone&hl=en
http://extras.straighttalk.com/en
http://www.youmail.com/home/carriers/straight-talk/block-number
https://www.straighttalkwirelessforum.com/viewtopic.php?f=6803&t=55006