I got a similar phone voicemail recording from Judy Smith from US Treasury that I did not reply to a tax petition.  This is a final notice and if I do not answer p, then I will be arrested and appeared to the Supreme Court.  The recording left me a phone # 773-225-3588 to call back. I knew it was a fraud coz IRS always send penalty or petition by mail never phone call.  if it was truly IRS , they should be able to obtain my work # or cell #.