The Federal Trade Commission has a website for reporting the fraudulent calls.    This particular one was another IRS lawsuit scam.  I used the URL below and posted my complaint.

https://www.ftccomplaintassistant.gov/NextSteps#crnt

Rcvd a message on my answering machine, telling me that I had a lawsuit filed against me.  I called the number back.  They told me they were with the IRS and that I was being sued for tax fraud.  I owed $2425.95 to the IRS from tax filings during 2008-2013.  Told me his name was Steven Clark (foreign accent).  Gave me a case# and asked how I would like to proceed. He said he would proceed with legal charges.  Told him I would be calling my local IRS office and would investigate myself since I now had a "case#"

Call saying from IRS, Internal Revenue Service, and that there would be a legal suit against me.  I needed to call them immediately.  This is not the IRS.

The woman caller from (360)861-4640 left a message saying that there was a law suite against me. She didn't give a name or anything to verify to whom she was referring. I didn't call back but came to this site to see if she were a spammer/scammer and low and behold she is.

Just got a call from these frauds from 360 861 4640.  The irs always contacts by mail first on any issues with your taxes. Never by phone from a seatlle area code or any area code.  Do not reply its a another scam.