I receive a phone call from (346) 971-6372 supposedly from IRS, voice was a recording saying "I have a pending sue from the IRS and will be filed within 24 hrs, please call back" I call back but nobody answer the phone, I feel like this is a scam.

I recieved an automated call reportedly from the IRS saying I was being sued by the IRS.  Total BS.  The IRS ONLY communicates issues by mail.

It is a scam

Tried to return call twice no answer...

Do NOT call the number given out on this phone call supposedly from the IRS.  It is a scam.  It's fake.  It only sounds legitimate.  The Internal Revenue Service only contacts people with snail mail mailed to your house.