U.S. District Court Chief Judge William E. Smith on Friday found Andrew A. Calcione, 49, of Cranston, guilty of one count each of threatening to assault and murder an IRS revenue agent and threatening to assault and murder the agent’s family, announced United States Attorney Peter F. Neronha; J. Russell George, Treasury Inspector General for Tax Administration; and Robert E. O’Malley, Special Agent in Charge, Treasury Inspector General for Tax Administration, New York Field Division.
Chief Judge Smith delivered his verdict after taking under advisement testimony presented in a jury waived trial on May 21, 2014. Calcione faces a sentence of up to 20 years in federal prison when he is sentenced onSeptember 11, 2014.
“The vast majority of Americans understand the payment of their federal taxes is part of their civic responsibilities. 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,” commented United States Attorney Peter F. Neronha. “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.”
"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 J. Russell George, the Treasury Inspector General for Tax Administration.
"Threats and assaults directed against IRS employees are investigated and pursued to the fullest extent of the law," said Special Agent in Charge O'Malley. "We will continue to place a priority on ensuring the safety of IRS employees by working towards the arrest, conviction, and sentencing of the perpetrators," he added.
According to the government’s evidence presented to the court, an IRS revenue agent 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, while continuing to work on the audit, the IRS revenue agent requested that Calcione and an ex-wife of Calcione sign a Consent to Extend Time to Assess Tax form. Calcione signed the form but his ex-wife had 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 and court documents, on July 15, 2013, an IRS revenue agent assigned to the Warwick office received two voicemail messages from Calcione. One of the messages contained a threat made by Andrew Calcione 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.
The case is being prosecuted by Assistant U.S. Attorney Gerard B. Sullivan.
Knowingly 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.
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