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April 25, 2019

Miami Tax Services Provider Pleads Guilty to Forcibly Assaulting and Threatening IRS Employee With Shotgun

On February 13, 2019, in the Southern District of Florida, tax services provider Jimmy Sierra pled guilty to forcibly assaulting, impeding, and intimidating an Internal Revenue Service (IRS) revenue officer who was engaged in the performance of his official duties. Special agents of the Treasury Inspector General for Tax Administration arrested Sierra for the offense in May 2018, and he was subsequently indicted in June 2018.

According to the court documents, on or about May 21, 2018, the revenue officer conducted a field visit to collect a tax payment from a tax business in Miami, Florida, of which Sierra is a registered agent. Upon arrival, the revenue officer identified himself to Sierra as an IRS employee and presented his IRS credentials. Sierra subsequently invited the revenue officer inside. Once they were inside Sierra’s office, Sierra pushed a button on his phone and another male showed up in his office. Sierra opened a drawer in his desk and pulled out what appeared to be a shotgun, pointed it at the unarmed revenue officer, and stated in part, “You want money…? I’m going to shoot you. You want it in the balls or you want it in the chest?” The revenue officer believed that Sierra had a fully functioning firearm and intended to shoot him. At that time, the revenue officer backed away, again displayed his IRS-issued credentials, and called 911.

Sierra again stated aloud to the other male that he was going to shoot the revenue officer. The revenue officer, believing that he was in a fight for his life, grabbed the shotgun stock and wrestled with Sierra over the weapon. During the exchange, Sierra struck the revenue officer, who sustained injuries. The revenue agent was able to flee Sierra’s office and was later transported to a hospital for medical attention.

Sierra could face a maximum sentence of eight years’ imprisonment. Sentencing is set for April 26, 2019.

Source:  The facts in this case narrative come from the following publicly available documents: S.D. Fla. Crim. Compl. filed May 23, 2018; S.D. Fla. Indict. filed June 5, 2018; S.D. Fla. Plea Agr. filed Feb. 13, 2019; S.D. Fla. Factual Proffer filed Feb. 13, 2019; S.D. Fla. Crim. Docket as of Feb. 20, 2019.