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. A consent is almost always requested during 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 thestatute 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.
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