It's all about the tone and the way you talk to someone. You cannot threaten actions by the admins, but you can talk to someone. When someone swears at me, I send him a pm saying:
"Hi! I am inclined to inform you that cursing like that is a breach of the server rules. If you could refrain from doing so, I'd be much obliged."
There's no moment in that sentence where I invoke an admin's name or tell someone he will be banned or sanctioned. It is just talking to someone. It's a calm tone which wants to talk to someone. Much different from:
"You! The admins will ban you for swearing like that! I'm going to file a report unless you apologize!" which I've seen a bunch of times.
That is threatening. It names an admin. It threatens with a report. It's angry and uncalled for. This is what you should not do when talking to someone.
Talking to someone can often stop the problem before a report is needed. It's good. Do it. Just don't be threatening, angry, or otherwise malicious.
EDIT: I've talked to people like this for about two years and never have my words been interpreted in a way which has gotten me sanctioned.
[8:32:45 PM] Dusty Lens: Oh no, let me get that. Hello? Oh it's my grandma. She says to be roleplay.
[12:49:19 AM] Elgatodiablo: You know its nice that you have all that proof and all, Bacon... but I just don't believe you.