The fact that it's NOT a criminal offense at all and this is a scammer trying to scare you into paying? Anything to do with the Treasury or IRS is CIVIL, not CRIMINAL
I checked out what to do when you receive a call from IRS or US Dept of Treasury impersonators. Here's a link to the IRS webpage on this scam and what to do about it. I reported it to the Do Not Call complaint site. There is an alternate option listed in this information sheet from IRS: https://www.irs.gov/uac/scam-calls-and-emails-using-irs-as-bait-persist
the caller identified himself as "David Gray" and said he was calling from the Magistrate court and do not ignore this call as it is of extreme importance and then hung up the phone.
Sad to say that some people will be taken in by this and that is why they keep doing it. If I’m not mistaken 3 people just got arrested in Fla., but only after they collected 36 million running the same type of scam. My number may be wrong so don’t hold me to it. Anyway let’s get the word out tell everyone you know and have them tell everyone they know the word will get out and the scam will go away.