Got the call. Called back and was told Steve Martin is a Paralegal assisting in contacting people for Dept of Treasury. The supposed agent I was talking to is James Smith with an agent #11786. I told him I was going to run his agent # to confirm his identity and he immediately hung up.

Scammer with a Jamaican accent saying this was a second attempt to collect and if I ignored the call I would face consequences. This is a scam.

This is (one of many) criminal extortion scams that have been going on for years. Many are operating overseas and out of the reach of US law enforcement, while others are operating within the confines of prison cells here in the US, using contraband cell phones. Others are using VOIP. Either way, they are able to disguise their identities and locations, making them next to impossible to prosecute. There is NO "company" or "debt" and you will NOT be arrested. They are harvesting victims' personal identifying information and you need to do whatever you can to protect yourself. This includes: Notifying the FTC: https://www.ftccomplaintassistant.gov/, placing fraud alerts with all three credit bureaus, notifying your bank and employer and letting these criminals know you are aware they are attempting to extort money for a non-existent debt and have alerted the authorities.

When I told him I knew he was a phony, he asked me to "[***]!"