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Caller says they work for Lowes and want to collect a 10 year old debt. They never say who theyare only that theyhave a complaint in their office asking them to file a lien on my home or else. I called Lowes and they never heard of this person.

Typical debt collection extortion scam.

It is incumbent upon them under the law to prove that the debt exists and that you owe it, and (this is the important part) that they have the legal right to collect it.  You are not obligated under the law to prove that you don’t owe or that it is paid.  

Federal law (FDCPA) requires them to send you a letter (US MAIL ONLY) postmarked within 5 days of their first contact that contains their name, physical address, the creditor’s name, and the amount of the alleged debt. It also must contains “mini-Miranda” telling you that it is an attempt to collect a debt and that all information will be used for those purposes.  The one other important thing that this letter must also have in it is that you have a right to dispute the debt within 30 days of receipt of the letter and if you do so, all collection activity must be stopped until the debt is verified.

First, you should make a complaint at this Federal Agency, and while there you should also read up on how debt collection is supposed to work as well as what your rights in this matter are: https://www.consumerfinance.gov/

Also file a complaint with your State Attorney General's office.
List of State AG’s offices:   https://800notes.com/faq/attorney-general

They call and say they are coming to my business with a formal complaint. They ask me to call back this number. I have no idea about any of this. They are harassing me at my work.

He said his company received a complaint about (me?) and wanted (me?) or my attorney to call this number back. This is a bogus call. The company Durbin Assoc. doesn't exist and I'm not the guy they're looking for. Don't even waste any time or get worried about these scammers.

The gentleman said in a phone message that he had sent a letter  to my home  to collect on a debt that  occurred  in the early  1990's.