The Federal Trade Commission (FTC), the nation's consumer protection agency, is warning consumers to be on the alert for scam artists posing as debt collectors. It may be hard to tell the difference between a legitimate debt collector and a fake one. Sometimes a fake collector may even have some of your personal information, like a bank account number. A caller may be a fake debt collector if he:

?is seeking payment on a debt for a loan you do not recognize;
?refuses to give you a mailing address or phone number;
?asks you for personal financial or sensitive information; or
?exerts high pressure to try to scare you into paying, such as threatening to have you arrested or to report you to a law enforcement agency.

If you think that a caller may be a fake debt collector:

?Ask the caller for his name, company, street address, and telephone number. Tell the caller that you refuse to discuss any debt until you get a written "validation notice." The notice must include the amount of the debt, the name of the creditor you owe, and your rights under the federal Fair Debt Collection Practices Act.
If a caller refuses to give you all of this information, do not pay! Paying a fake debt collector will not always make them go away. They may make up another debt to try to get more money from you.?Stop speaking with the caller. If you have the caller's address, send a letter demanding that the caller stop contacting you, and keep a copy for your files. By law, real debt collectors must stop calling you if you ask them to in writing.
?Do not give the caller personal financial or other sensitive information. Never give out or confirm personal financial or other sensitive information like your bank account, credit card, or Social Security number unless you know whom you're dealing with. Scam artists, like fake debt collectors, can use your information to commit identity theft ? charging your existing credit cards, opening new credit card, checking, or savings accounts, writing fraudulent checks, or taking out loans in your name.
?Contact your creditor. If the debt is legitimate ? but you think the collector may not be ? contact your creditor about the calls. Share the information you have about the suspicious calls and find out who, if anyone, the creditor has authorized to collect the debt.
?Report the call. Contact the FTC and your state Attorney General's office with information about suspicious callers. Many states have their own debt collection laws in addition to the federal FDCPA. Your Attorney General's office can help you determine your rights under your state's law.

http://www.consumer.ftc.gov/articles/0258-fake-debt-collectors

I got one also  from Mike Smith
347-817-7745
He said it was time sensitive  to his division
if he doesn't hear from my attorney  he wishes me luck
A mke smith with an indian accent

we should report to IRS

Same message, same number.  I also received a similar one from a (202) area code a couple of months ago.  They tell you you're in trouble with the IRS and ask if you want to settle. They want you to pay them via some cash card that cannot be traced.  When you tell them you want to meet them at their IRS offices to settle and pay in person they panic and say NO.  What a stupid scam.  

Same message (officer Mike Smith).  I thought he had a Spanish accent

Same call as everyone else. They wont stop calling

Same calls as everyone else here. Started today(2-25-14)at 6:30AM, it is now 3PM and they've called 4 times with the same message. I tried to go to the IRS site, but it is confusing and offered no help.

Does someone know who calls from this number.

Scam got the same call...

"Hey it's extremely time sensitive and very urgent. My name is officer Mike Smith and hotline to my division is 3478177745. I repeat it's 3478177745. Don't disregard this message and do return the call. If you don't return the call and if I don't hear from your attorney either then the only thing which I can do is to wish you a very good luck as the situation unfolds on you. Goodbye.".....

I laughed.

>> !!!!SCAM!!!!! <<

Yes.  Glad you caught it!
The IRS has been trying to warn people about that scam.  Their warning page is listed here:
Here is a growing list of (mostly government) sites were you can report or learn more about such scams.
While you are at that site, look at the other pages as well, for good information on how to recognize or prevent scams.

http://phonehelp.comuv.com/complaint_sites.html

Hey it's extremely time sensitive and very urgent. My name is officer Mike Smith and hotline to my division is 3478177745. I repeat it's 3478177745. Don't disregard this message and do return the call. If you don't return the call and if I don't hear from your attorney either then the only thing which I can do is to wish you a very good luck as the situation unfolds on you. Goodbye

!!!!SCAM!!!!!

I received the same recorded message this morning.  Obviously not legitimate.

Same deal as above

Yes i just got this call!!! Same exact thing it's a fraud right?

"Hey it's extremely time sensitive and very urgent. My name is officer Mike Smith and hotline to my division is 3478177745. I repeat it's 3478177745. Don't disregard this message and do return the call. If you don't return the call and if I don't hear from your attorney either then the only thing which I can do is to wish you a very good luck as the situation unfolds on you. Goodbye."

Received call from 347-817-7745, stating that he is representing IRS Tax crime unit. Beware