IRS agent Samuel Garza committed multiple acts of sexual battery against her while conducting an audit of her business, a woman in her fifties who owns a convenience store in Fairview, Tennessee, testified at a dramatic two hour preliminary hearing in Williamson County General Sessions Court.
The Williamson County’s District Attorney’s Office told the court it has video and audio evidence that confirms the victim’s allegations and that Garza himself signed a sworn statement admitting guilt.
At the hearing, however, Garza entered a not guilty plea.
Garza, who was originally arrested September 3 on two charges of sexual battery by an authority figure, now faces two charges of sexual battery and one charge of aggravated assault. Presiding Judge M.T. Taylor, Jr. declined to lower bond for Garza, which now stands at $300,000. Bond was originally set at $200,000.
The victim testified that Garza choked her, touched her breasts, kissed her, pressed his erect penis against her buttocks in a grinding manner, and told her to touch his penis during the conduct of an official IRS audit despite her repeated pleas for him to stop.
If she did not cooperate, he told her, he would put her in jail and close down her business.
Despite her protests that she was married, in her fifties, a mother, and a grandmother, Garza persisted.
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