Complete SCAM!!!! Had me going then wanted a payment by gift card, idiots.

Call back immediately for an urgent message.  Call back and supposedly there is a lawsuit filed against me which there is not.  When I called him on it he stopped talking.

Recording that told me there was an IRS warrant in my name and to call back immediately.

How to prosecute this bad business?

They can't be prosecuted.  Callers are located in India and Pakistan and as such beyond the reach of US law.  Invest in a call blocker and DO NOT pick up on call numbers you do not recognize.

Anyone hit by these IRS scams should consider blocking the following area codes:
206  253  360  425 509  564  also area code  202.  The stupid scammers don't understand the difference between Washington State and Washington DC.   They think that the people they call will think that the Washington State area code calls  come from Washington DC.