Recorded message claiming to be an officer Julie Smith from the IRS, with a threat to return the call before action is taken. Return number is not toll-free (as IRS numbers are). Assuming this is part of a scam reported on by news services and documented on the IRS site: http://www.irs.gov/uac/Newsroom/IRS-Repeats-Warning-about-Phone-Scams.

Carrier is "Ymax Oration Landline in Washington, DC"

It is a scam. Do not bother calling back. The IRS always uses mail to initiate contact with taxpayers for tax issues. They also never threaten arrest unless you pay immediately nor do they accept Green Dot Money Pack cards or any other untraceable payment methods for tax liabilities.  report them to US Treasury Inspector General for Tax Administration

http://www.treasury.gov/tigta/contact_report_scam.shtml
http://www.treasury.gov/tigta/press/press_tigta-2014-03.htm

Report to both the Treasury Department and the FTC as recommended in the second link.

This is a Pakistan or India based IRS scam. Do not fall for it. The IRS does not initiate any legal action via phone.  
Read http://www.treasury.gov/tigta/press/press_tigta-2014-03.htm

As general background information, here are a few things you can do:
1) Report it to TIGTA under http://www.treasury.gov/tigta/contact_report_scam.shtml especially if you have become a victim (lost money, gave personal information etc.). You can also file a complaint with the Federal Trade Commission at ftc.gov/complaint (include “IRS Telephone Scam" in your complaint). This way you can also help the government establish specific fraud patterns.

2) Help kill their phone lines. The scammers use Voice over IP lines (e.g. magicJack (Ymax corporation)) to make it seem as if they are calling from the US. This is always against these companys' terms of service and can lead to immediate termination of their contract and blocking of their IP addresses for future attempts to register. Do a reverse look up of their telephone number (e.g. www.whitepages.com) to identify the Voice over IP provider and report it to the company and or law enforcement (local police and/or state attorney general)

3) If you are really annoyed: call or write to your representative in Congress. As these scams happen all over the country maybe this will trigger a reaction and provide US law enforcement agencies with the political backing and the resources they need to work in India and Pakistan together with local authorities (it can happen, read: http://www.ndtv.com/article/india/ex-call-cen ... mmission-320427). A US task force has already been set up in Jamaica to nab scammers there (see http://www.ice.gov/doclib/news/library/reports/cornerstone/cornerstone7-1.pdf). You can use the following template for your letter (more powerful!) or email:

http://800notes.com/forum/ta-a9526ebadc65cf9/ ... 558497927242748

202 241-0919  FROM INDIA SCAM- DON'T RETURN THE CALL. Recorded message claiming to be an officer Julie Smith from the IRS, with a threat to return the call before action is taken. Return number is not toll-free (as IRS numbers are). Assuming this is part of a scam reported on by news services and documented on the IRS site: http://www.irs.gov/uac/Newsroom/IRS-Repeats-Warning-about-Phone-Scams.

Got the same call, claiming to be IRS and requesting attorneys name and phone number.
I did call back which is stupid they probably want to verify your number for some scam.