I just received the same call. This is a scam and you can read more about it on the IRS website. They really can't do anything about it unless you have been completely scammed and give someone money. This is the same recording I received a couple months ago from a Washington State phone number, where I promptly called him back and questioned him. Why didn't he answer the phone as an IRS agent? He could barely speak English, however, his name was Kevin and he threatened me with a law suit and hung up. So I called him back, this time he answered as an IRS agent, but would not let me speak with a supervisor and hung up. So I called him over and over and over again, hopefully keeping him from scamming someone else while I tied up his line and irritated the crap out of him.
If you are reading this, maybe we should all flood this number with calls!!!!