Las Vegas police respond to assault at October IRS
hearing
Cops put cuffs away and leave scene after
discovering IRS agent, not the Citizen, committed the assault
LAS VEGAS -- October 2, 2001, collection due
process hearing transcripts in the case of Keith Milbourn reveal that IRS Team
Manager Wiley Davis, without provocation, threw a chair at Ken Nicholson. Las
Vegas Police arrived and left the scene after determining that the Citizen, not
the IRS agent, had been assaulted.
“There is no doubt in my mind that if it had been
me who assaulted the IRS agent, the police would have immediately placed me
under arrest and hauled me off to jail,” commented Nicholson who was merely
assisting a friend at the hearing.
According to the transcript, Milbourn was willing
to pay the entire $4,102 immediately provided Davis could show him the code
section that makes him liable for the taxes and documents that prove due
process.
Nicholson reiterated that Milbourn would pay the
amount in full immediately if certain documents could be provided. Then, the
transcript reads, “IRS Agent Wiley Davis jumps out of his chair, unprovoked,
physically assaults Mr. Ken Nicholson, turning his chair upside down, causing
Mr. Nicholson to drop to the floor, grabbing Mr. Nicholson physically by the arm
and chest, continued scuffeling in the hall just outside the door, Agent Wiley
Davis jumps back in the conference room grabs Mr. Nicholson's suitcase-like
briefcase and throws it, stricking (sic) Mr. Nicholson in the torso area.”
While still on the record, Nicholson informs Davis
that he comitted assault. Davis' response was, “You can get out of here.”
“Let the record show that he [Davis] threw out my
representation,” said Milbourn.
IRS Appeals Agent Renee Swall, also present at the
hearing and reportedly “shocked” by Davis' actions, terminated the hearing at
approximately 9:30 a.m.
“At what point does an IRS agent become criminally
liable for actions that supercede his authority?” Nicholson asked.
Transcripts of the hearing and witness statements
prove that Davis assaulted Nicholson and hospital reports prove that Nicholson
sustained injuries as a result of the assault. Despite a complaint lodged by
Nicholson with Las Vegas police October 8 , the state refuses to file criminal
assault charges against Davis.
Davis' actions are also in direct violation of IRS
regulations, but no administrative action against Davis has been taken by the
tax collection agency.
According to the IRS Restructuring and Reform Act
of 1998 under Section 1203, Termination of Employment for Misconduct, “...IRS
employees must be charged with misconduct and terminated if there has been a
judicial or final administrative determination that the employee committed any
of the following acts or ommissions....with respect to assault or battery;
violations of the Internal Revenue Code of 1986...for the purpose of retaliating
against, or harassing, a taxpayer, a taxpayer representative or other employee
of the Internal Revenue Service.”
The IRS explains that, “This new provision was
enacted in response to the widespread perception that IRS employees are not held
fully accountable for improper conduct affecting taxpayers.”
Apparently the new provision, which was adopted in
the wake of publicly aired IRS abuse hearings held all over the country in 1998,
is only triggered after an official determination of misconduct. If evidence of
such misconduct does not result in a criminal conviction and the IRS refuses to
review the evidence of misconduct and make an administrative ruling, the
employee is not subject to the provision. Public perception that IRS employees
are not accountable for improper conduct toward taxpayers is still correct.
Since the Oct. 2 hearing, the IRS has sent Milbourn
an “Urgent notice of a $500 fine that will be attached to his property for
eventual seizure.
Tax honesty proponent Irwin Schiff commented,
“The public has got to ask itself why the IRS would
get so upset because the taxpayer simply asked to see the law?”
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