An IRS agent in Tennessee stands accused of sexual battery on a female businesswoman allegedly while he was conducting an audit at her office.
According to a brief news release from the Williamson County Sheriff, "[Samuel] Garza is charged with two counts of Sexual Battery by an Authority Figure. He is being held in the Williamson County Criminal Justice Center on a $200,000 bond." The statement added that "due to the nature of the offenses and the fact there is an ongoing investigation, no other information will be released at this time."
Under Tennessee law, the offense in question is defined as unlawful sexual contact by a defendant who among other things has disciplinary power over a victim through professional or occupational status.
Garza, 36, was arrested on "Thursday after authorities say he sexually assaulted a woman while he was performing an audit on a Fairview business," The Tennessean reported. "'Garza made sexual overtures and implied the business could be lost without cooperation,' an affidavit states."
NBC News affiliate WSMV, Channel 4 in Nashville, provided more details on the allegations against the IRS agent.
"Police said Garza told the woman to wear a dress the next day. He then fondled her breasts and placed his head in her lap. Officials said when she asked Garza to stop, he refused. Garza returned again on Thursday. He allegedly placed his hand under her shirt, touched her breasts and again placed his head in her lap. Police said the woman was fearful, upset, and uncomfortable."
Garza is due back in court on Wednesday.
Although the Williamson County Sheriff specifically mentioned in the statement that Garza is an IRS employee, Breitbart News reports that it has thus far been unsuccessful in obtaining an official response from the Internal Revenue Service as to whether the suspect is, in fact, an IRS agent.
"Breitbart News has also asked the IRS...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."
[image via Williamson County Sheriff]