I got phone from this unknown name number saying IRS Hotline, (240)398-3042 with a woman's recording message,  "The issue is very time sensitive.  Make sure to call this number before IRS take any legal action against your name.  Call IRS as soon as possible."  What is this?  Is this a scam?

yes it is a scam. do not respond, do not pay any monies!!!! Tell your friends, neighbors, family members, and co-workers.