The prefix (exchange, really) is irrelevant here: it's the area code you need to consider. Area code 413 is central MA. There are several exchanges in that area code.

Received a call from this number with a robo voice saying it is the IRS and they are filling a law suit
Also received same Robo voice from 240-204-9143

auto call robo voice saying is the IRS.  same exact message yesterday from 240 204 9143.  If you call back you get heavily accented people with high volume call center noise.  Clearly a scam.  Have fun and talk with them but they are total fraudsters.

Received a call from this number about 8:30 at night.  Did not answer and no message was left.  I have been getting so many of these unknown calls, do not answer.  Also, if it is from your own area code, this is also a scam to get you because you think it is from someone you might know because it is local.