Left a threatening message pretending to be the sheriff's office

Caller said that I owe taxes from IRS and he pretending to be investigator from some agency.

Scammer? Something about a court case from a place I've never been to.

Its illegal to impersonate a Officer.. You can file a report with your local PD as well!

Please do file reports with the FBI, your state attorney general and Department Of Justice,FTC & FCC..

http://www.ic3.gov/default.aspx
http://www.fbi.gov/
https://www.ftccomplaintassistant.gov/
https://esupport.fcc.gov/ccmsforms/form1088.action

Also read up on the laws and your rights:

http://www.ftc.gov/os/statutes/fdcpajump.shtm
http://www.consumerfinance.gov/askcfpb/search ...
http://www.consumer.ftc.gov/articles/pdf-0096-fair-credit-reporting-act.pdf

And see:

http://800notes.com/forum/ta-86217073a9c8dad/ ... 077595690349410
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http://www.consumer.ftc.gov/articles/0258-fake-debt-collectors
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http://www.deadiversion.usdoj.gov/pubs/pressreleases/extortion_scam.htm
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You need to contact the real IRS and file a report with them.. The real IRS generally does not call you and will send you any problems via the US mail as a rule unless you have called them and they are returning a call.  

IRS: http://www.irs.gov/uac/Tax-Scams-Consumer-Alerts
       http://www.irs.gov/

http://www.forbes.com/sites/kellyphillipserb/ ... ities-to-steal/
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You can also file complaints with the rest of the agency's as well in regards:

file reports with the FBI, your state attorney general and Department Of Justice,FTC & FCC..

http://www.ic3.gov/default.aspx
http://www.fbi.gov/
https://www.ftccomplaintassistant.gov/
https://esupport.fcc.gov/ccmsforms/form1088.action