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They are SCAMMER. I have been getting calls too from Upstate NY. IRS never call or harassing people on the phone for money. If you owe money they only contact you via Mail.
Caller: SCAMMER
Called stating I would be arrested soon if I did not respond immediately, said they had warrant based on my SSN and name. These calls proliferate around tax time, I always ignore and report.
Caller: Said IRS
More assholes, wanting to suck on bloody hemorrhoids
Caller: IRS

me too!
Just got called.... saying the same thing. I strongly believe is a scam
Caller: IRS
Recent Complaint Activity for (914) 364-5799
FTC Complaint reported as spam
05/01/18 03:09 PM
USPS Complaint suggested caller name as Sweepstakes - Lottery
12/02/16 12:00 AM
USPS Complaint suggested caller name as USPS Mail Fraud
12/02/16 12:00 AM
You might be interested in checking reports for these numbers
Other phone numbers in the 914
area code