I have checked on the internet and found two different locations of origin for this caller. One of them says it comes from 83 Street in Manhattan, another says it comes from Brook Street between Oak and Clinton Avenues South of Commercial Avenue in Garden City, NY.  Maybe they are forwarding it to Garden City since there used to be an IRS office there. That office closed and people are directed to call the Metro Tech Center IRS in Brooklyn.  There is an IRS office in Bethpage but they do not accept phone calls. Here is what I got from one website. Level 3 Communications, LLC is headquartered in Manhattan.  They provide some services to the CIA (yes the Central Intelligence Agency), so it could be some psycho from them that is calling to terrify people. It's just pathetic.

Phone Company: Level 3
Phone Type: Land Line
Switch: Nycmny83ds8
Call location: Nassau Zone 5 (NY)
Zone: New York-Newark-Edison (Metropolitan)
Zip Code: 11530

I had a call from this number on my answering machine on Friday. The person leaving the message was Nicki Johnson.
When you call the number back,,it is an answering machine.

Weird voice claiming to be Nicki Johnson from the IRS and to return the phone call before legal action is taken against me.....real creepy...

Here is the voicemail message I received on 4/21/2015:

"I am officer Nicky Johnson from the Internal Revenue Service and the hotline to my division is 516-874-7475. I repeat it's 516-874-7475. Don't disregard this message and do return the call before we take any action against you. Goodbye and take care."

Here is the automated call I received on 4/21/2015 at 12:42pm:

"I am officer Nicky Johnson from the Internal Revenue Service and the hotline to my division is 516-874-7475. I repeat it's 516-874-7475. Don't disregard this message and do return the call before we take any action against you. Goodbye and take care."

When I called the number back it was a busy signal.