ACS Inc Demanding payment of 864 dollars or reporting to FBI, my employer and theft by deception Internet

 I received a threatening email from a company stating they were with ACS Corporation.  They stated that I owed $854.64 and that my SS# had been reported to the FBI and if I did not act immediately that would start garnishment proceedings with my employer.

here is the threat I received:

And once you are found guilty into the court house, then you have to bear the entire cost for this law suit which totals to $4271.15, excluding loan amount, attorney's fee & the interest charges. You have the right to hire an attorney. If you don't have/ can't afford one then the court will appoint one for you.
 
The phone number that is referenced is 347.468.8480

I appreciate anything that can be done with this scam threat