True, that is also annoying, but even if the accuser is misattributing the fallacy, at least in that case they have a point. While simply calling someone names may not equate to a fallacy, it does demonstrate bad form, and shows a lack of emotional control as well as concern for courtesy in discourse. This, not to mention the fact that name-calling is most often the tactic of people who have no argument, or who are losing the debate. It is a way to attempt to save face (from observers as well as oneself), while at the same time trying to bring the opponent into the same distressed emotional state of the aggressor. It is a way for people who have lost the intellectual battle to attempt to get their digs in elsewhere. Like the kid who loses the race but makes it a point to claim “well at least I’m not poor like you and your family.”
And while yes, there are examples of bullies who actually do win the contest and still feel the need to make it personal, the act still tells much about the character of the individual engaging in it.
It is one thing to match the tone and even the language of an opponent, but useless name-calling is just that: useless.