First time they called they left a voice mail that it was Officer Sam Smith with the US Treasury Inspector General Tax Administration Department and that my physical address has been captured under federal investigation. They asked me to call the "hotline" which was just the phone number they called from. Such a thick middle eastern accent that it was hard to make out what they were saying.

Press release from the Treasury Inspector General for Tax Administration regarding these scams:
http://www.treasury.gov/tigta/press/press_tigta-2014-03.htm

They called back again later and when I answered and told them they had the wrong number. They had my real name so I assume that they stole or bought their dialing list from somewhere.

If you get a call, report it to the Treasury Inspector General for Tax Administration:

http://www.treasury.gov/tigta/contact_report_scam.shtml

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 but not by calling them back directly (the number may be spoofed and repeat calls by you may - under exceptional circumstances- amount to harassment). 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

Left msg suggesting he f*&% himself with a sand wedge and not call back.

I was just threatened to be raped!

irs scam caller 202-241-8503