didn't answer. didn't leave a message. I am sure  it is ascum bag who should get a real job.

I received a call from 347-774-3015 while I was out. They left a message stating that they were the IRS looking to settle a mater or they were going to start legal proceedings.  As far as I know the IRS would have sent me a letter about the matter and not cold called me.  I believe it to be a scam.

You are correct, total scam. Ignore it but do report the call to the real IRS and the FTC using the links on this IRS webpage:

https://www.irs.gov/uac/stay-vigilant-against ... alls-and-emails

IRS scam

Received a call and voice mail message to our land line yesterday morning (Thurs. 23 June 2016). Caller ID: Unavailable. The voice mail message was with a recorded/electronic female voice, with English language syntax which did not always use an article (a, an, the) in the sentences. The voice said the call was from the IRS and if we did not reply to the number 314 77 comma 43015 (a dead giveaway that the programmers of the call did not understand U.S. phone numbers, because of the "comma" given in the number) we would be sued. I know the U.S. Internal Revenue Service does not make such phone calls and instead only sends notices via U.S. mail. This is a SCAM.