Called saying that they were the IRS and that if I didn't call back they would call the local authorities and I would be going to jail for 90 days for tax fraud.

There is a widespread IRS or "tax scam" being  practiced by scammers on both Canadian and USA residents.
USA tax payers should read this:
http://www.irs.gov/uac/Newsroom/IRS-Reiterate ... -Telephone-Scam

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

Just received a call from this number and they left message stating I needed to contact them or my attorney would need to contact them.

Received call saying if you disregard this call good luck with the attorneys or something like that. Could not tell if the guy had an accent, marbles in his mouth or it was a computerized voice.

Got the same message as Joe did on my cell's voice mail.   If I disregard this message and didn't call the man back, all he could do was wish me good luck with my attorney.  He had a accent.  I am also reporting this #.
I Looked up the number and it was RNK Communications  (RNK INK)  Queens, NY  11354