I got the very same call yesterday and today and all I can hear in my voice mail  is other people talking in an India accent. It is a scam.

Got a call from this number saying I was going to be arrested at my address today due to frauding the IRS.  Told me I was a criminal and they would be picking me up today. I do not have any issues with the IRS and told them I thought this was a scam. When I hung up he kept calling back and threatening me. I am really shook up but do not believe this is how the IRS does business.

I got a call today on another family's landline leaving a message about fraud & IRS, the guy you could not even understand he had an Indian accent. I told him I thought this was fake & I told him what I was reading online about the his phone number. He said a sherif officer would come to my house to arrest me/serve the warrant. I continued to get info from him I would not give any of my info, he hung up on me. Someone should press charges on this person for stress and harrisment!

Total scam.  Originates in either India or Pakistan.  
See:  http://www.irs.gov/uac/Newsroom/IRS-Reiterate ... ve-Telephone-Sc
Report them:
http://www.treasury.gov/tigta/contact_report_scam_ok.shtml

RS does not file lawsuits.  Tax disputes are civil matters.  90% of all IRS tax disputes are settled administratively.  IRS has absolutely no authority to call on local law enforcement for anything. Local law is never involved in IRS tax disputes.   If LE is necessary, US Marshals do the job.  IRS does not cold call anyone and all contacts are initiated by US mail.

The callers are located in either Pakistan or India and as such outside the reach of US law.  Call blocker is your best bet and do not pick up on call numbers you do not recognize.