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Call claims there is an IRS law suit against you, called the BBB and reported it.
I had a Ryan Smith call saying I had 4 fraud alerts and I needed to pay for and they wanted my husband to head to Best Buy and put money on an prepaid card. The person on the phone informed my husband he could call back and speak to his colleague James Brown and Bob Marley there numbers 206-979-2148, 206-231-9880. If you would like to report any phshing incidents to the IRS you can send them an e-mail at phishing@irs.gov, or call at 1-800-366-4484 to check if the person who is calling you is legit.

I also had this same person call me...He said his name was Ryan Smith but could barely speak english! He said a warrant had been issued and was from the IRS.
Yes, twice today, same message ....fraud, etc, IRS, Adam Smith...
Left message that I needed to call the number back and it was Officer Ryan Smith from the IRS and that I was under federal investigation for fraud and unethical conduct on my taxes. If I disregarded the message, it would be considered an offense. This was a recorded message.
They called and said the IRS filed a lawsuit against me. Mine was automated, no name associated, but it is funny they chose Adam Smith on other calls given his contribution to capitalism and these calls are purported to be from the IRS.