Received phone call from 315-207-4657 - - Allowed answering machine to record call.  ‘Professional-sounding’ recorded female voice.  Caller said I must call the above number immediately and speak to a federal agent or would face criminal charges.  Even though I knew it was a scam, I called the number.  The person answering my call identified themselves as the “IRS’.  I told the person that I knew this was a scam and he hung up on me.  These people are the ‘lowest of the low’ . . .