7 calls today they do not leave message very annoying.

Got a call from someone named "Neal" with a foreign accent claiming to represent the IRS. He stated that I was audited and fraud was discovered. He wanted me to listen to his complete spiel before asking any questions. I cut him off and hung up. Obviously a scam. If I'm not mistaken, the IRS sends you a letter if there is an issue.

You are correct: the IRS always sends a letter -- they will not call you. The IRS is aware of these phone scams.

Same thing,  The guy, claiming to be Agent so and so, said he had to speak to my wife about an IRS matter and to have her call back at this number.  I could barley understand him (foreign) plus he buttered my last name.

This person has been calling my house every hour on the hour when I finally answered Neal gave me some story about being from the IRS.  Obviously fraudulent.