IRS employee arrested on charges of sexual battery

Samuel Garza
Samuel Garza (Courtesy: Williamson County Sheriff's Office )

WILLIAMSON COUNTY, Tenn. (WKRN) – A federal agent with the IRS is in jail on sexual battery charges.

Samuel Garza, 46, lives in Hendersonville, but he’s in the Willamson County jail. His charges are connected to an audit at a local business.

It was on Wednesday when the IRS Agent went to Fairview to perform a tax audit on a local business.

According to documents obtained by News 2, the victim told authorities Garza “made sexual overtures and implied the business could be lost without cooperation.”

At some point is alleged to have fondled her. The victim asked him to stop but he continued.

The documents also state Garza requested the victim to wear a dress the next day.

When he returned, he again touched her inappropriately.

According to documents, the victim was fearful, upset, and uncomfortable with Garza’s actions.

Garza works for the U.S. Department of Treasury internal revenue Division.

He was arrested Thursday by Williamson County Criminal Investigation Division and Flex Unit detectives.

“The Criminal Investigation Division and the Office of Inspector General of the Internal Revenue Service are working with the Williamson County Sheriff’s Office on this investigation,” according to a media release.

“Due to the nature of the offenses and the fact there is an on-going investigation, no other information will be released at this time,” the release states.

Garza is charged with two counts of sexual battery by an authority figure.

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