FRANKLIN, Tennessee – A 36-year old Internal Revenue Service agent is facing charges of sexual battery by an authority figure.
The Tennessean reports that Samuel Garza, an IRS agent, was arrested by the Williamson County (Tennessee) Sheriff’s Office on Thursday, “after authorities say he sexually assaulted a woman while he was performing an audit on a Fairview, Tennessee business.”
According to a media release issued by the Williamson County Sheriff’s Office in Franklin, Tennessee, “Garza is employed by the United States Department of the Treasury Internal Revenue Service. The charges are related to an IRS audit that Garza was performing on a Williamson County business.”
A report in the Tennessean late Friday provided additional details:
Samuel Garza, 36, of East Main Street in Hendersonville, has been charged with two counts of sexual battery by an authority figure in connection to the reported assault that took place this week, court papers show.
Court papers show that on Wednesday Garza visited the owner of a business on Fairview Boulevard to conduct a tax audit.
“Garza made sexual overtures and implied the business could be lost without cooperation,” an affidavit states.
Garza then reportedly told the victim he would return to the business the next day and instructed her to wear a dress. The affidavit states he then sexually assaulted her despite her “asking him to stop.”
The next day, the victim — in fear of losing her business — wore a dress and met with Garza, who again sexually assaulted her, the affidavit says.
The sheriff’s office would not release the name of the business that was being audited, citing an ongoing investigation.
During a bond hearing in Williamson County Circuit Court on Friday, a judge set Garza’s bail at $200,000. As of early Friday afternoon he had not posted bond, authorities said.
He is due back in court for another hearing on the case Wednesday.
Breitbart News contacted the Internal Revenue Service late Friday to confirm or deny the Tennessean’s report and the Williamson County Sheriff’s Office media release that Mr. Garza is an IRS agent, but has not received a response.