Somebody called at my son phone and left a message to call back at IRS at this number, if not some action will be taken against you, my son goes to school. Is this a scam.

YES!!!   Scam!!!  The IRS mails letters if there is a problem.   www.IRS.gov

This may have been a spoofed number or you entered it incorrectly in your posting (more likely it was 2022418812 which is a confirmed number used by IRS scammers).