Called me claiming to be the "lady officer" at the IRS. When I asked what the penalty amount, which year tax returns, my ID and phone number for my lawyer to reach them, they hang up. Real IRS never calls tax payers directly. Hope all people use these questions to them.

Some left message from the phone number 201-526-7194 saying ... Calling from IRS and asked us to return us.

There is a fairly common IRS or "tax scam" being practiced by scammers in both Canada and the USA.
USA tax payers should read this:
http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts
Note particularly the links at that site, warning of the scam!

The lady caller said, she is calling from FBI and asked for mt husband.