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Polk Man Charged In Scheme To Have IRS Agent Killed

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Published: August 1, 2008

TAMPA - Randy Nowak was having IRS trouble, authorities say, and wanted the revenue officer on his tail "deleted."

The 48-year-old owner of a Polk County construction company told an informant he was willing to pay $75,000 for the job because he stood to lose $4 million hidden in a Jamaican bank account, according to a federal complaint.

The IRS says Nowak also owed $300,000 in personal income tax obligations and four years' worth of corporate tax returns.

The revenue officer, Nowak griped, "has absolutely no personality at all. She's not demeaning, she's not degrading. She's like a ... machine, methodical, going down the line." He complained that the Internal Revenue Service was "out of control."

That conversation and a series of meetings were secretly recorded by federal agents after the informant tipped off law enforcement about five weeks ago, according to a complaint filed in U.S. District Court.

Nowak, who lives in Mulberry, was arrested Thursday and charged with the attempted murder of an IRS officer. Authorities say he also asked an undercover agent if he could blow up the IRS office in Lakeland.

If convicted, the owner of RJ Nowak Enterprises Inc. faces up to 20 years in prison and a $250,000 fine. Nowak appeared briefly in federal court Thursday afternoon and asked a magistrate to postpone a hearing until today to give his attorney time to appear.

After the court session, Nowak turned to his wife and told her to let people know that someone had "fabricated the whole thing."

A spokesman for the Treasury Inspector General for Tax Administration in Washington would not provide details Thursday evening on what the agency did to safeguard the IRS office and revenue officer once it became aware of a threat, but said one of the agency's functions is to protect the integrity of the administration and its employees.

According to the complaint, Nowak complained that the IRS was auditing his finances.

Mistakenly believing that the informant was a member of the Outlaw Motorcycle Club - the man had ridden motorcycles with members before - and someone he could be comfortable with, Nowak confided that someone had agreed to kill the tax officer for $75,000, but said that was "too steep," the complaint says.

The informant said he knew someone named Reaper who would do it for $20,000.

"Is the less I know the better or what?" Nowak asked.

"Yes," the informant replied.

"Because there's nothing tying me to it and there's nothing tying me to him, nothing tying him to me, but it's pretty much a guaranteed thing," Nowak said. "Once you start it, you can't stop it."

Nowak asked whether the hit man was a member of the Outlaws club, the complaint says. The informant said yes, and Nowak said, "They are pretty thorough... They are pretty loyal to one another."

Actually, "Reaper" was an undercover agent.

After a number of telephone calls, Nowak called the undercover agent posing as Reaper and told him he wanted to meet at a restaurant in Brandon, the complaint says. When the two met about 11:20 a.m. July 23, the restaurant was closed, so they sat at a picnic table outside. Federal agents secretly recorded the meeting.

Nowak identified the IRS officer as Christine Brandt, writing her name and address of her office on a piece of paper. He said he would use his construction business computer database to find her home address, the complaint says.

Nowak agreed to pay $10,000 up front. "Reaper" said he would visit the IRS office and take pictures of the officer to confirm her identity.

The next day, Nowak called and gave the undercover agent Brandt's home address.

Nowak and "Reaper" met again Tuesday in a Lakeland parking lot, according to the complaint. "Reaper" handed Nowak two pictures, one showing Brandt and the other a similar-looking co-worker. Nowak pointed out Brandt and handed "Reaper" an envelope containing $10,000 in cash.

"Reaper" told him the job would be done by the end of the week, the complaint says.

"OK, that's fine," Nowak said. "That's perfect."

He had another request.

"How much would it cost me to have that building severely damaged?"

"The IRS building?"

"Yes," Nowak said. "Or do you not want to get into that? That's federal."

That, the agent said, would cost "a big chunk." But: "Anything's doable, brother."

Then the agent suggested he should take care of "job No. 1 first."

Reporter Ray Reyes contributed to this report. Reporter Elaine Silvestrini can be reached at (813) 259-7837 or esilvestrini @tampatrib.com.

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