Received a recorded phone message stating it was the IRS, Nikki Johnson.  Time sensitive and have me or attorney call .

i too received a vm from niki johnson. i called back and spoke w/michael johnson saying the irs has audited us for the years 2009-2013 with 4 violations against us. when i asked why we were not notified by mail - i was told a certified letter was sent and returned to irs as undeliverable. and i could get a copy of the paperwork when the sheriff's dept comes to arrest us.

I also received 2 calls on Jan. 12 from 2 different numbers 1 message from Nicky Johnson and 2nd spoke to a Jack Marshall. And they somehow have a IRS number which showed up on my caller ID, the number is for government entities, political organizations and tax exempt organizations. He claimed IRS audited me for 3 Years and I gave wrong information from my W2 form and my employer gave a different amount.  When I asked for the paperwork to see the amounts due, he said they will be at my home in an hour when I get arrested and I can see the paperwork then. Or he can help me clear it up if I pay the amount because I sound like a honest person and he wants to help me before I get in serious trouble. Obviously they are not the IRS so beware.

Got following message from "Nikki Johnson" on Jan 6 at 11:15 AM:
"It's extremely time sensitive. My name is Nikki Johnson from IRS, Internal Revenue Service, and hotline to my division is 714-410-2002; I repeat it's 714-410-2002. Do not try to disregard this message and do return the call as soon as possible before any legal allegation takes place. Good bye and take care."

It seems many people received similar message from the caller; possibly it's a recorded mass spam and a scam:

Yes, it is tax times and the foreign criminal leeches are drooling to steal cash from honest Americans.

Official IRS Government site detailing this scam and providing links to report it:
http://www.irs.gov/uac/Newsroom/IRS-Warns-of-Pervasive-Telephone-Scam