Received call from 646 506-4701, no answer when I picked up. Called back they answered Internal Revenue Service. I am sure this is a scam

I got the same kind of call this morning. The young man didn't want me to involve the police and proceded to hang up on me.

I received a call this morning from phone number 646-506-4701 and I am sure it was a scam. They hung up on me and when I called to see who they were and what they wanted, the young man who claimed to be officer James from the IRS. I asked him if he would like to talk to a police officer and he declined and hung up on me. What can I do to have charges brought against this individual for fraud and report him to the INTERNAL REVENUE SERVICE?

I received 2 calls today from this number. First time I let it go to VM. They left no message. I picked up the second time they called and said hello a couple of times. It just hung up. I blocked them. I do not have time for this kind of stuff.