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The caller impersonates as IRS and threatens for a law suit. When asked for IRS badge number, does not give any and instead starts filthy words. This is a scam number

I got a series of calls from this number. Finally they left a message. He said that his name was Justin and that I was a part of an investigation by the IRS.
He threatened to send me back to my country and that a federal agent will show up at my door step if I don't respond.
1) I'm an American
2) There is no reason at all for me to have a problem with IRS.
3) His command of the English language was extremely poor and I doubt that he could work in any capacity for the US government.

Says I have been selected to receive a government grant for 10000$ but I have to pay 190.00$ to have it deposited into my account or 290.00$ for a Western Union wire transfer.