I got two messages as such.  In the first one he says he is Adam Smith at 206.451.5416.  In the second one he states he is Jason Cruz and can be reached at 240.745.1390.  The transcripts of the voice message is exactly as others have reported.  I contacted the Fairfax County Police and they provided me a website to the financial crimes division to report this as a crime.  If anyone lives in Fairfax and gets this annoying and bullying voicemail and wants to report it, please do so at:  www.fairfaxcounty.gov/police/financialcrimes

Following is the message I have received from this number
"This message is intended for you. My name is Adam Smith and I'm calling you from the IRS. That is Internal Revenue Service's. And the reason why I'm calling is to let you know regarding a lawsuit which is filed against you by the IRS. So the very second you receive this message. I need you to return the call. The issue at hand is extremely time sensitive. My name is Adam Smith and hotline to my division is 2064515419. I repeat that's 2064515419. Don't disregard this message and do return the call. Thank you and have a good day."
Caller: 2064515419

Got a call at 3:45 PM on 10/15/13 ..threatening tone saying don't disregard this message..BS.

the same thing happen to me. I think people are smater than to fall for stupidity.

Got a similar call from same person. Thanks for the posts, they help other people know that it is a scam.

I got 3 calls from Adam Smith and message same as above.

We got message from this number they are fraud they should be arrested we   all  should be careful

This is a scam.  Do not buy a Green Dot Card and provide this caller with the card information.  The IRS would not call you and request payment in this mannor.  You will loose your money. The caller location was tracked to a Teller Marketer from Seattle, WA.   We contacted the fraudster who can not be identified through phone lines.  The fraud will continue but he may try using a new phone number.  Any further questions please contact the Attorney Generals Office in your State or local police Department and file a police report.  

I got a voice mail this morning from Adam Smith saying he is from Internal Revenue Services and that IRS has a lawsuit on me since I owe $3,500 in back taxes. I called back and they answered as Internal Revenue Services but a person answered with a heavy accent. He insisted that I pay the back taxes now or he will report the matter to police and they will come and arrest me. I hung up and checked out this website and found out that it is a spam.

Seems like an Indian with a Punjabi accent targeting other indians

The IRS does not call yo like this! You do need to call the irs or email and let them know/file a complaint..

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

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

Do take note here that a lot of the Federal sites for filing complaints are not taking complaints at this time with the government shut down also.

Following is the message I have received from this number
"This message is intended for you. My name is Adam Smith and I'm calling you from the IRS. That is Internal Revenue Service's. And the reason why I'm calling is to let you know regarding a lawsuit which is filed against you by the IRS. So the very second you receive this message. I need you to return the call. The issue at hand is extremely time sensitive. My name is Adam Smith and hotline to my division is 2064515419. I repeat that's 2064515419. Don't disregard this message and do return the call. Thank you and have a good day."

I got a call too ...

We got a call from this number an hour ago and the guy left us a VM saying that he is ADAM SMITH from the IRS and we are wanted for a lawsuit which is extremely time sensitive.. He did not have an American accent ...I called back and it gives me a busy tone - I am guessing its a prank call... Should I let the cops know ?

Got a call at 7:46am on Oct 11 from this number saying it was Adam Smith from Internal Revenue Services. (Note the plural form of word Service). Number has been traced to Bainbridge Island, WA.

Received same exact call from same number day before you on September 26..  Same words spoken to me about IRS tax fraud.  The guy wanted me to purchase gift cards and then give him the card numbers over the phone.  Police came and called him and he spoke with them but no action has been taken against him.

I got a call this morning stating i have irs tax fraud, and they are going to arrest me in 45 minutes. Their accent wasn't American, he couldn't even pronounce "recorded" when he was trying to say the call is recorded. I filed a poilce case against this number and calling irs directly to see what's pending.