Former Prosecutor: ‘State May Have Evidence of More Victims’ in Case of IRS Agent Charged With Sexual Battery

(Photo: Williamson County Sheriff's Office)
Williamson County Sheriff's Office

FRANKLIN, Tennessee–A former Tennessee prosecutor tells Breitbart News: “the fact that Samuel Garza was arrested immediately and the bail was set so high at $200,000 suggests (1) the state has proof that it’s more than her word against his, and (2) the state may have evidence of more victims.”

IRS agent Garza is scheduled to appear on Wednesday in Williamson County Court. He’s being held on two counts of sexual battery by an authority figure that allegedly occurred while he was on official IRS business, conducting an audit of a Fairview, Tennessee business.

“I have seen homicide cases with lower bail than this guy has,” the former prosecutor tells Breitbart News.

“Sexual battery under Tennessee law,” the former prosecutor explains, “is defined as the touching of the breasts or genitals of the victim without their consent. It’s a C Class felony. Each count carries a potential sentence of three to fifteen years.”

“With C Class felonies like this, bail is usually set between $5,000 and $20,000.”

He adds this case is unusual. “What Tennessee prosecutors usually do — the preferable way — is to take these kinds of charges before a grand jury before making an arrest. In Williamson County, the grand jury only meets once a month.”

“The problem with a grand jury is they take time,” the former prosecutor notes.

“An immediate physical arrest like this — made on the very day of the second instance of sexual battery and without going first to the grand jury– stops what’s going on,” the former prosecutor says.

Mr. Garza apparently initiated an audit of the alleged victim acting in his official capacity on behalf of the IRS and unaccompanied by any other IRS employee at her place of business in Fairview, Tennessee while she was alone there on Wednesday.

Breitbart News asked the IRS if the agency has a policy that would prohibit a male agent from conducting an audit of a female taxpayer at her place of business or residence when no one else is present, but has not yet received a response.

Breitbart News also asked the National Organization for Women [NOW] if the IRS should have such a policy, if it currently does not. NOW has not responded.

On Wednesday, immediately after he allegedly committed his first act of sexual battery, Garza is accused of instructing the alleged victim to wear a dress for a follow up audit interview to be conducted at her place of business on the following day, Thursday.

Garza apparently arrived alone at the alleged victim’s place of business on Thursday, and found her alone, wearing a dress as he had instruct, when the second alleged instance of sexual battery took place.

The high level of Mr. Garza’s bail may indicate the judge considers him a flight risk, the former Tennessee prosecutor tells Breitbart News.

“When determining bail, judges consider whether the person charged has ties to the community, if the person has prior similar charges, if the person has failed to appear on any prior charges, and if the person is a flight risk,” the former prosecutor says.

Breitbart News has attempted on multiple occasions since Friday to obtain a comment from IRS spokesperson Mark Green, who is responsible for IRS activities in Tennessee, but has received no response.

“The fact that the IRS is not answering Breitbart’s questions also raises concerns Mr. Garza might be a flight risk,” the former prosecutor tells Breitbart News.

In addition to wanting to confirm that Mr. Garza is an IRS employee, Breitbart News has asked “how long Garza has been employed by the IRS, what his actual title is, what his educational and professional background is, whether a background check was conducted prior to his hiring, and whether the IRS had initiated an investigation to determine whether there may be more alleged female victims of Mr. Garza.”

Garza is scheduled to appear on Wednesday in Williamson County Court.

It is unclear who will be providing legal counsel to Garza.

The National Treasury Employees Union, which represents IRS employees, has not responded to questions from Breitbart News whether it will be providing legal counsel for Mr. Garza.

Breitbart News also contacted the Public Defenders Office in Williamson County on Monday and asked if they would be providing legal counsel to Mr. Garza, but has not received a response.


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