From the December 2001 Idaho Observer:

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?”