Said they are from the IRS

The IRS doesn't normally contact anyone by phone.

Claimed they were from the Legal office of the U.S. Treasury and that my taxes were delinquent and they were going to send an agent to arrest me.

I received this phone call with thick Indian accent from legal affair
I called back and ask Kevin Peterson
If he works for us treasury
He hang up on me
I called again and he answered the phone
With response legal affair us treasury
I ask him why he did not say from the beginning that he is from us treasury
He did show me that he is not from us treasury
I called again and again he hang up the phone
I try to find out exactly what they try to do
This is scam

Yes it is a scam, and to file reports/complaints, go here:
IRS: http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts
       http://www.irs.gov/
http://www.mercurynews.com/ci_24016224/fremon ... ty-targeted-irs
https://www.ftccomplaintassistant.gov/#&panel1-1
https://esupport.fcc.gov/ccmsforms/form1088.action
http://www.consumerfinance.gov/complaint/