called identifying themselves as the US Dept of Treasury

Threatened to have a federal officer arrest me for tax fraud.   When told I had always filed taxes and paid any amount due, he got loud and further threatened me with arrest.   Identified himself as John Cook, badge number 117296.   Called from 352-600-3040.  My caller ID showed unknown caller.   When I attempted to verify number SCAM alert came up.  Beware!