A Rhode Island man has been convicted of threatening to assault and murder an Internal Revenue Service revenue agent and his family.
Andrew A. Calcione, 49, of Cranston, R.I., was found guilty Friday of the charges by U.S. District Court Chief Judge William E. Smith, who presided over a trial on May 21. Calcione faces up to 20 years in prison when he is sentenced in September.
“The vast majority of Americans understand the payment of their federal taxes is part of their civic responsibilities,” said U.S. Attorney Peter F. Neronha in a statement. “A very small number do not, and an even smaller number not only refuse to pay their taxes, but engage in the kind of outrageous, threatening, and frankly bizarre behavior involved here. This office will continue to protect and seek justice for government officials simply trying to do their jobs on behalf of the people of the United States. Suffice it to say that we will be seeking the toughest, appropriate sentence in this case.”
According to prosecutors, an IRS revenue agent was assigned to examine Calcione’s personal federal tax returns for 2008, 2009 and 2010 and estimated that a $330,000 tax liability would be assessed against Calcione.
In April 2013, while continuing to work on the audit, the IRS revenue agent requested that Calcione and his ex-wife sign a consent form to extend the time to assess their taxes. Calcione signed the form, but his ex-wife did not. On July 12, 2013, the revenue agent left a voice mail message for Andrew Calcione asking about the status of the executed form.
Three days later, the revenue agent received two voice mail messages from Calcione. In the first message, Calcione allegedly threatened that if the agent called him again, he would show up at the agent’s home and torture him, rape and kill his wife and injure his daughter while the agent watched, before killing the agent. A second message left by Calcione requested the agent to disregard the first message, which Calcione said was left in error.\
Knowingly and intentionally threaten to assault and murder an IRS revenue agent with intent 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 an IRS revenue agent are each punishable by statutory penalties of up to 10 years in federal prison and a fine of up to $250,000.
"The Treasury Inspector General for Tax Administration works aggressively to protect IRS employees from individuals who seek to impair the integrity of tax administration by threatening harm or committing violent acts," said TIGTA Inspector General J. Russell George in a statement.