Shocking footage has emerged from the US of an alleged fraudster stating that he is proud of his job after being called out during a scam phone call.

The video, captured by a woman living in Hawaii, records the conversation she had with a man claiming to be from the Internal Revenue Service.

The man claims that there had been a miscalculation in the amount she owes, and says she'll be 'put in custody for the next 90 days' if the extra amount isn't paid.

Despite the woman pretending to be vulnerable and unable to pay the money, the man proceeds to warn her about the implications of not paying.

She then breaks character and accosts the man about his job, asking him if he feels proud of what he does.

"We feel proud because we make so much money," he answers.

Dani Girl goes after the IRS scammers currently targeting Hawaii, with epic performance. When she finally calls him out he surprisingly doesn't hang up, check out how he responds.