Complaint Review: ACS Incorporation - Internet

I think this is the same company that calls me at work and when I tell them it is my work and I am recording them, they immediately hang up. I have no idea what they want from me or what this is about but I would like to file a report. 
This is the latest email I received today and I wonder if they should be reported to the Attorney's General office:

CASE FILE #: N/210313/60LOAN INFORMATIONDUE AMOUNT- $840.68LOAN COMPANY- ACS IncorporationYou are going to be legally prosecuted in the Court House within couple of days. Your SSN is put on hold by US Government, so before something goes wrong we would like to notify you about this matter.It seems apparent that you have chosen to ignore all our efforts to contact you in order to resolve your debt with Payday Services. At this point you have made your intentions clear and leave us no choice but to protect our interest in this matter.UNITED LEGAL INVESTIGATION BUREAU HAS STATED 4 SERIOUS ALLEGATIONS AGAINST YOU AND THEY ARE:(1) VIOLATION OF FEDERAL BANKING REGULATION(2) COLLATERAL CHECK FRAUD(3) THEFT BY DECEPTION(4) AND THE BIGGEST ONE IS E.F.T. THAT IS ELECTRONIC FUND TRANSFERNow, this means few things for you. If you are under any state probation or payroll we need you to inform your superior or manager what you have done in the past and what would be the consequences once the case has been downloaded and executed in your name.If we do not hear from you within 48 hours of the date on this letter, we will be compelled to seek legal representation from our in-house attorney. We reserve the right to commence litigation for intent to commit wire fraud under the pretense of refusing to repay a debt committed to, by use of the internet. In addition we reserve the right to seek recovery for the balance due, as well as legal fees and any court cost incurred.WE HAVE ALL THE RIGHTS RESERVED TO INFORM TO FBI, FTC, YOUR EMPLOYER AND BANK ABOUT FRAUD.And once you found guilty into the court house than you have to bear the entire cost for this law suit $4271.15 which is excluding loan amount, attorney's fees, and the interest charges. You have the right to hire an attorney. If you don't have one or if you can't afford then one will be appointed to you.We believe that this was not your intent and that these steps are unnecessary. We merely require you to contact our recovery asset location department at +1-347-468-8283 from 9.30 to 6.30 (EST).IF YOU WANT TO RESOLVE THIS MATTER THEN IMMEDIATELY CONTACT US THRU EMAIL OR CALL US BETWEEN WORKING HOURS ON   +1-347-468-8283 UNITED STATES ATTORNEYCopyright 2006 ACS | Privacy | Terms of use------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Confidentiality Statement & Notice: This email is covered by the Electronic Communications Privacy Act, 18 U.S.C. 2510-2521 and intended only for the use of the individual or entity to which it is addressed. Any review, retransmission, dissemination to unauthorized persons or other use of the original message and any attachments is strictly prohibited. If you received this electronic transmission in error, please reply to the above-referenced sender about the error and permanently delete this message. Thank you for your cooperation.