Caller said his name is Roger and he said he was calling because "we received a legal petition in your name in regards to a tax fraud situation and I needed to call him back before I went to jail".

There is a widespread IRS (or CRA) or "tax scam" being  practiced by scammers on both USA and Canadian residents.

USA tax payers should read this:
http://www.irs.gov/uac/Newsroom/Phone-Scams-C ... 5-Filing-Season

Canadian tax payers should read this:
http://www.cra-arc.gc.ca/nwsrm/lrts/2013/l131210-eng.html

Short answer:
The IRS never initiates a contact via phone.
They always send a snailmail first.

Educational post:
This scam is also described as scam #11, here:
http://phonehelp.2truth.com/facts.html

If you were contacted by an IRS impostor, you may file a report, after clicking on this link:
http://www.treasury.gov/tigta/contact_report_scam.shtml

UPDATE:
Recent news story:
http://www.wltx.com/story/money/2015/03/12/fa ... -scam/70202814/

Robocall.  Tax scam.

Caller named Jonathan Roger with a heavy Indian accent called saying he was with IRS and that I had a legal judgment against me and that I owed $5K. Said he's been trying to reach me unsuccessfully since Nov. Said I defrauded the government and that a federal agent was coming in 2hrs time to arrest me. I called his bluff. Asked to speak to supervisor. Hung up on me. He called back from 952-132-8533. Said he was a Sr. Agent with IRS but never gave name. Again, I called his bluff and he hung up. Haven't heard back since.

Caller left voice mail "to inform you we have received a legal notice in regard to a tax fraud tax evasion before reaches federal house call back this number for tax fraud tax evasion - 703-552-8096