He asks for the name of his lawyer who will represent him, while Torcetti innocently asks what charges have been made against him.
The scammer calls his bluff, saying between 2014 and 2016 he has not lodged his taxes properly, implying he is now in big trouble.
But Torcetti can't help himself and even the simplest line of questioning causes the scammer to buckle into a foul-mouthed rant.
"What are the legal charges? What act is it under? What section? What are the facts?" he asks. "Where's my summons?"
"Listen to me motherf***er," the scammer quickly starts up.
"Listen to me mother f***er ... what I'm going to do is ..."
"The ATO now calls people mother f***ers?," Torcetti asks incredulously while fighting back laughter.
"You are a mother f***er," the scammer says before hanging up.
The ATO advises people not to interact with scammers.
Hang up and contact the ATO directly if you feel you have shared sensitive information with the wrong person.