In the UK, so not the IRS.
I don't in fact know what sort of scam it was in the end, as I didn't give him the chance.
We've been getting a spate of such calls recently - it seems to come in waves - and it gets a bit tired as just about the only time the landline rings nowadays is if it's a family or friend emergency or some official appointment confirmation or whatever, or a would-be scammer.
So the pattern is usually that you pick up (it may auto-hang up at this point) and there's a silence for a few moments, maybe some background chatter like a call centre, then a voice. I usually wait in silence rather than responding immediately with "Hello" or whatever nowadays, as it puts them on the back foot if it's a cold caller.
Befuddled: "Hello ...?"
"This is the fraud prevention hotline at [local police station - I'm not really bothered trying to be convincing by now, as it's all a stupid game anyway]. Initiating trace."
This guy just immediately loses it for some reason and gets sarky (maybe it's been a hard day - too bad): "Oh yes, sir, I'm trying to scam you and steal your bank details."
And he goes on and on in this vein for quite a while.
I interject occasionally along the lines of: "You do realize that the longer I keep you on the line, the fewer people you can scam?"
He starts to get abusive.
I'm like: "Look, we've had loads of these stupid calls, and you're the worst at it yet." (In reality, he's not. I reduced one idiot to unleashing a long crescendo of "Fuck offs" one time, to which my only reply was a laughing, "Well, you're a GREAT salesman, aren't you?" )
Another extended flurry of cuss words and assorted nonsense.
"Go get a real job."
"..."
BEEEEP
We've not had another scam call for a week now. Bliss.