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IRS tried to scam me
Try to spook, intimidate, bully people who may or may not actually owe anything. Maybe who they're actually looking for used to live at same address, or used to have same phone number, or has the same or similar name. But if it is actually you they are looking for, research the rules in your state regarding “statute barred debt” and you may find that as long as you don't re-acknowledge owing it after the time limit is up, there may be a time limit in your jurisdiction on collecting it. Exceptions, on which there may not be a time limit, may include debt to branches of government, or anything involving a court order, or any debt secured by collateral. Can vary from state to state what the exact rules are.
Bunch of low-life crooks.