a record call me at 8:30 at night stating that the IRS is filing a lawsuite against me. WHAT, I pay my taxes this is crazy. I tried to call the number back it rings for a sec and then goes to a busy signal

There is a widespread IRS (or CRA) or "tax scam" being  practiced by scammers on both USA and Canadian residents.

USA tax payers, click on the "USA Information" button, below, for lots of information and a reporting site.

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USA tax payers should read this:
http://www.irs.gov/uac/Newsroom/Phone-Scams-C ... 5-Filing-Season

Short answer:
The IRS never initiates a contact via phone.
They always send a snailmail first.

If you were contacted by an IRS impostor, you may file a report, after clicking on this link:
http://www.treasury.gov/tigta/contact_report_scam.shtml

Recent news story:
http://www.wltx.com/story/money/2015/03/12/fa ... -scam/70202814/

Congressional hearing:
http://www.nbcnews.com/business/taxes/tax-imp ... hearing-n341906
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Canadian tax payers should read this:
http://www.cra-arc.gc.ca/nwsrm/lrts/2013/l131210-eng.html

This scam is also described as scam #11, here:
http://phonehelp.2truth.com/facts.html

same thing....left message stating that a lawsuit will filed by IRS if I do not return the call.  hell.....they owe me money!

Got a call the Wednesday before Thanksgiving! Scared the hell out of me but I knew it was a scam! Haven't received a letter or anything from the IRS! Didn't even call them back!