Message says that the IRS is filing a lawsuit and need to return the call immediately.  Who is dumb enough to fall for such a scam?

IRS scam phone call

Robo called and said IRS was filing a suit against me and to call back. Nop! Scam!

They have called me 4 times today.
Scam IRS call stating that they are filing a lawsuit against me and I needed to call back.  Who is dumb enough to record this message

8:40 AM on May 24, robocaller left recorded message: "Hello. This is officially your final notice from IRS, the Internal Revenue Service. The IRS is filing lawsuits against you. Call our department immediately at 541-658-9308. I repeat, call 541-658-9308." (I may be a bit off on the specific wording.) Yeah, leaving the message is a bit brazen. My number is on the DNC list, and I registered a complaint for what it's worth.

Call Type: I refuse to call this a "prank call", but none of the other options are anywhere close to right either. That needs to be corrected.