says it is the IRS concerning a fraud investigation file being opened and that i should call the number

It is a scam. Ignore it.

A person who identified himself as David Miller said he is an officer with Revenue Canada and he claimed that I owed  back taxes and that if I did not pay a token of good faith in the amount of $1000 in gift cards I would be arrested within 24 hours.

how silly do they think we are.........revenue canada would send this information by mail, not a pre-recorded message......who are these people????

I like to have fun with these nimrods so I always call back and say I am from the University of Funny Walks and am the dark knight of ARGGH.  They say "hold on please while I find your file".  Then I sing songs to them, or blast a whistle in their ear.  sometimes, I just keep calling them and calling them and yell out the names of random vegetables.  I figure it wastes their time and they can't call anyone else if I keep them on the line.  Have fun with these *ssh****.