You can wish him good luck back by completely ignoring mystery calls. They've got nobody answering their calls in any way, they'll be the ones that need the good luck. Not much is more helpless than a scammer playing alone.
I received the message about 10 min. ago. It was an Indian or middle eastern accent. At first I wasn't sure, since I am dealing with a parent passing away. Never know what pops up during those times...Now I get a message like this...sheesh. It's definitely fake. He didn't address my name or introduce himself. sounded rushed and mean spirited. The area code is Miami FL. If it really were the IRS, it would be from within your state at the nearest office to you. And I would agree with a previous post. They would send you a notice or come directly to your house or place of work. I especially like the "oh, and Good Luck" at the end.