A Rhode Island man has been sentenced to 12 months and one day in prison for threatening to assault and murder an Internal Revenue Service agent and his family.
U.S. District Court Chief Judge William E. Smith sentenced Andrew A. Calcione, 49, of Cranston, R.I., on Friday. Smith had convicted Calcione in May, based on evidence presented during a trial earlier that month. Calcione was convicted of one count each of threatening to assault and murder an IRS revenue agent and threatening to assault and murder a member of the immediate family of an IRS revenue agent (see Man Convicted of Threatening to Kill IRS Agent and His Family). At sentencing, Chief Judge William E. Smith also ordered Calcione to serve three years of supervised release upon completion of his prison term.
According to prosecutors, an IRS revenue agent in Rhode Island was assigned to examine Calcione’s personal federal tax returns for years 2008, 2009 and 2010. As a result of the examination, the agent estimated that a $330,000 tax liability would be assessed against Calcione.
In April 2013, the IRS revenue agent requested that Calcione and his ex-wife sign a Consent to Extend Time to Assess Tax form. Calcione signed the form, but his ex-wife did not. On July 12, 2013, the revenue agent left a voicemail message for Andrew Calcione inquiring as to the status of the executed form.
According to the government’s evidence, on July 15, 2013, the IRS revenue agent received two voicemail messages from Calcione. One of the messages contained a threat that if the agent called him again he would show up at the agent’s home and torture the agent, then rape and kill his wife and injure his daughter while the agent watched, before killing the agent. A second message left by Calcione requested that Calcione disregard the first message, which Calcione said was left in error.
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