When I crafted my list of my best tax advice (ever), it seems that I left one fairly important tip out: don’t threaten to kill anyone who works at IRS.
I guess I figured that sort of thing went without saying. I was apparently wrong.
Last week, a federal judge found Andrew A. Calcione of Cranston, Rhode Island, guilty of threatening to assault and murder an IRS Revenue Agent and his family. The reason? Calcione didn’t want to pay his taxes.
According to government testimony, Calcione was selected for audit for the years 2008, 2009, and 2010. As a result of the audit, it appeared that Calcione would be responsible for an additional $330,000 in tax liability. As part of the audit process, an IRS revenue agent requested that Calcione and his ex-wife sign a Consent to Extend Time to Assess Tax. Consent is almost always requested during an audit because, by statute, the Service does not have an unlimited time to examine a tax return. As a general rule, the IRS can’t assess tax more than three years after the later of the date the return was due or the date the return was actually filed (this is sometimes referred to as the statute of limitations) though exceptions may apply. If an audit is bumping up against that statute of limitations, it is sometimes (but not always) advantageous to sign a consent to allow more time to argue your case before the IRS issues a notice of deficiency. In short, it’s a question of timing.
Calcione, a former tax professional, did sign the consent but his ex-wife did not. On July 12, 2013, the revenue agent left a voicemail asking Calcione about the consent. Calcione called him back three days later. He did not, however, call to leave a friendly status update. Rather, according to court documents, Calcione advised the agent that if he called again, Calcione would show up at the agent’s home and torture the agent’s family before killing all of them. And he said it all on voicemail.
It wasn’t a run of the mill threat either. He was pretty specific, saying things like: “Matter of fact, I’d shoot you in the f****** knee caps, tie you to a f****** chair, gag ya…” The message continued, with Calcione invoking some pretty horrific threats against the agent’s wife and daughter. You can read more here if you’re interested in the gory details.
You’d think that he’d stop there. But he didn’t. Calcione actually called the agent back on the same day, telling him to “disregard my previous voicemail.” Calcione went on, according to the agent, to say that the message was intended to mess (though he used a more colorful word) with his daughter. He later switched up his story and told police that the message was actually intended for his ex-wife (and you wonder why she’s an ex). At some point, it must have dawned on him that neither of those stories made any sense so he tried another version, claiming that he had been talking to himself in the car and must have accidentally called the agent using hands-free.
U.S. District Court Chief Judge William E. Smith didn’t buy any of it. He found Calcione guilty of threatening to assault and murder the agent and his family after Calcione waived a jury trial.
Noting that “[t]he vast majority of Americans understand the payment of their federal taxes is part of their civic responsibilities,” United States Attorney Peter F. Neronha referred to Calcione’s behavior as “outrageous, threatening, and frankly bizarre.” Neronha went on to say that his office would be “seeking the toughest, appropriate sense in this case.”
For the record, while bad behavior and threats can always be considered criminal, there are special rules which apply with dealing with the feds. According to the Department of Justice, “[k]nowingly and intentionally threaten to assault and murder a Revenue Agent of the IRS with intend to interfere with the official in the performance of official duties and knowingly and intentionally threaten to assault and murder a member of the immediate family of a Revenue Agent of the IRS are each punishable by statutory penalties of up to 10 years in federal prison and a fine of up to $250,000.”
Calcione faces up to 20 years for his crimes when he is sentenced on September 11.
