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July 29, 2019

Miami Tax Services Provider Sentenced for Forcibly Assaulting and Threatening IRS Employee With Shotgun

On April 22, 2019, in the Southern District of Florida, tax services provider Jimmy Sierra was sentenced for forcibly assaulting an Internal Revenue Service (IRS) revenue officer who was engaged in the performance of his official duties. Sierra was indicted for the offense in June 2018, and he pled guilty in February 2019.

According to 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 was sentenced to time served followed by two years of supervised release. He was further ordered to pay $1,550 in restitution.

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; and S.D. Fla. Judgment filed Apr. 25, 2019.