I follow a few yt channels who bait scammers, including the IRS ones. The point is to deliberately tie up their time and phone lines so they're not able to make money. One of the best is Scambait Central, with "Mr Pricky".
At the age of five, Skagra decided emphatically that God did not exist. This revelation tends to make most people in the universe who have it react in one of two ways - with relief or with despair. Only Skagra responded to it by thinking, 'Wait a second. That means there's a situation vacant.'