On June 5, 2018, in the Southern District of Florida, tax services provider Jimmy Sierra was charged with forcibly assaulting an Internal Revenue Service (IRS) revenue officer with a deadly weapon while the victim was in the performance of his official duties. Treasury Inspector General for Tax Administration special agents had previously arrested Sierra for the offense on May 21, 2018.

According to the court documents, on May 21, 2018, the victim went to Sierra's tax business, in the course of his official duties as an IRS revenue officer, to collect a Federal tax payment. Upon arrival, the victim identified himself to Sierra as an IRS employee and presented his IRS-issued credentials. Sierra subsequently invited the victim inside. Shortly after the two entered Sierra's office, Sierra summoned an unidentified male witness into the office. In the presence of the witness, Sierra then pulled a shotgun from his desk drawer, pointed it at the unarmed victim, and stated in part, "I'm going to shoot you. You want it in the balls or you want it in the chest?" At that time, the victim backed away, again displayed his IRS-issued credentials, and called 911.

Sierra stated aloud to the witness that he was going to shoot the victim. Fearing for his life, the victim wrestled the shotgun from Sierra but sustained injuries. The victim was able to flee Sierra's office and was later transported to a hospital for medical attention.

On May 23, 2018, a court found Sierra to be a danger to the community, and a U.S. Magistrate Judge ordered his pretrial detention. If convicted, Sierra could face a maximum sentence of 20 years' imprisonment.

Source:  The facts in this case narrative come from the following publicly available documents: S.D. Fla. Indict. filed June 5, 2018; S.D. Fla. Docket as of June 7, 2018; S.D. Fla. Min. Order filed May 24, 2018; and S.D. Fla. Crim. Complaint filed May 23, 2018.