- IRS Agent Goes Berserk, Assaults
- Citizen- Cops Refuse To Prosecute
By Pat Shannan
- A sign spotted recently over the door of one IRS
office says: 'Seizure Fever -- Catch It!' Word has it that the IRS
agent with the best seizure rate for the week is rewarded with a brief
respite and other job "perks." Apparently the pressure to
hit his weekly plunder bonus was more than one revenuer could stand,
and when he was asked to show the law justifying his actions, he blew
a head gasket.
- The Oct. 2nd incident occurred when Wiley Davis, an
IRS Team Manager from Colorado, became agitated with Las Vegas
resident Ken Nicholson during a hearing to discuss an IRS lien against
some property owned by Nicholson's friend, Keith Milbourne. Davis had
been brought in from Denver specifically for the Milbourne case.
- The Las Vegas Tribune first reported the altercation
as arising from a tax dispute involving an IRS lien against some
property belonging to Ken Nicholson. This was inaccurate. Nicholson
had gone along as counsel for his friends, Keith and Shawna Milbourne,
and as a witness to the proceedings. It was Milbourne's case that was
in dispute. They had also taken along court reporter Beatrice Conner,
who caught the whole incident on audio tape.
- Nicholson had Power of Attorney to speak for
Milbourne. Davis was assisted by a female agent. Throughout the
hearing, the two men made it clear that they were not going to take
Davis' word for anything and would need actual documentation to prove
the IRS' stand. Finally, Nicholson said that they would be willing to
pay whatever the IRS claimed Milbourne owed if Davis could: 1] Produce
a Notice and Demand for the tax; and 2] Give a Code Section which made
- Nicholson said, and witnesses as well as the tape
recording concur, that Davis did not attempt to produce that evidence
but instead became visibly angry, lost his self-control, and attacked
- Offense Is The Best Defense "Out of
nowhere," said Nicholson, "he jumped up out of his chair and
came around the table, grabbed my chair, and began bouncing it up and
down. He shoved it forward and pushed me toward the table. [In the
process,] my legs came apart and were straddling the arm of the chair.
With three or four quick jerks, he yanked the arm of the chair upward
and into my groin. Then he grabbed me and began to physically evict me
from the room." Security officers came in and stopped the melee.
- Court stenographer Beatrice Conner was shocked
speechless when Nicholson was knocked to the floor. "It was
totally without provocation," she said. "He (Davis) was so
angry and violent that if he had had a gun, he would have pulled it
out!" Keith Milbourn, who witnessed the whole meeting and
scuffle, gave more details:
- "By the time we called the police there were
about ten people in the hallway including other agents, the witnesses,
and security guards," Milbourn told us, adding that the other IRS
agent who was in the room, Renee Swells, was "surprised and
shocked" by Davis' action. Swells was unavailable for comment.
- Milbourne and Nicholson had called 911 "and the
cops arrived in five minutes all gung-ho and ready to arrest Ken.
However, when they heard the tape played back, they all fell silent,
not knowing what to do." So the officers did nothing. No arrest
- Both men said they tried to report the incident to
the U.S. attorney's office, as well as the FBI, but both Justice
Department entities declined to take their report. The same proved to
be true at the county level with Sheriff Jerry Keller.
- "I know that if I would have assaulted the IRS
agent, I would be sitting in jail right now," Nicholson said.
'But because the IRS agent is the one who assaulted me, Metro [Las
Vegas Police] only took a statement and let him go.' Hidden Ball Trick
When the Metro police came out, Nicholson gave a voluntary statement
backed-up by his witnesses and the tape recording. He was told that he
would have to wait five days before the report would be actually
recorded in the police records.
- "On the sixth day, I went in and found out that
no police report had been made at all. When I demanded that the report
be filed and made official, I was told that I had a statute of
limitations of five days to ask and demand prosecution from the date
of the incident and that now I was too late." In other words,
Nicholson was hoodwinked by officialdom. A spokesman for the Las Vegas
Police Department said that investigators informed Nicholson he had to
contact the department within five days of the incident if he wanted
to initiate action against Davis, since it was "just a
misdemeanor battery." LVMPD officials are sticking to their story
that Nicholson had not contacted the department seeking action against
- The spokesman also said the department gave all of
the information to the IRS Criminal Investigation Division. No
announcement has been forthcoming as to whether Davis has been
terminated, placed on leave pending an investigation, or is being held
for psychiatric observation.
- "If Nicholson wants prosecution, he can contact
the general investigations division within the department and they can
move forward on it," the unnamed spokesman added. However, the
frustrations of not seeing any justice in the criminal courts have
motivated Nicholson toward a civil action.
- Previous Developments The October 2nd meeting was an
offshoot stemming from a July 26th situation when IRS auditor Tom
Conger got up and walked out after Nicholson and Milbourne attempted
to pin him down with the same legal stranglehold. A few weeks later,
the IRS arbitrarily placed a $13,000 lien at the county on anything
Milbourne owned, without ever sending him notice. Apparently, when the
subsequent meeting was booked to discuss this lack of due process, the
IRS called in its "bigger gun," Davis, to attempt to handle
- Longtime tax-fighter Irwin Schiff said in an e-mail
alert, "The public has got to ask itself, why would an IRS agent
get so upset simply because the taxpayer asked to see the law?"
Perhaps it was because Davis already knew that he was attempting an
- Further investigation turned up Dr. Charles
Frentheway in Arizona, who told us it was not the first time Wyley
Davis had been forced to face the truth. Last January, Frentheway
showed up for an IRS audit at the Phoenix office and met with the same
Wyley Davis, who purports to be out of the Denver office.
- "I don't know why they fly him all over, unless
he is their best intimidator," said Frentheway.
- In any case, when the doctor asked Davis some
similar questions as did Nicholson later, the agent refused to answer
and terminated the audit. Perhaps this had happened one time too often
by October, and Davis was emotionally forced to take out his
frustrations with violence. Or maybe he suddenly realized that his
failure to collect was about to cause the cancellation of a
pre-planned vacation to the beach with his family. After all, no
seizure, no perks.
- Animal Farm Outraged citizens from all over the
country are demanding disciplinary action be taken against Wiley
Davis, thanks to the news from the internet. No doubt he will get
demerits on his permanent record. He might even lose his job, but
don't bet on him ever going to trial on criminal charges. Indeed, had
Nicholson been the aggressor, he would be wasting away on bread and
water in the Las Vegas dungeon, awaiting execution. But on the
"Animal Farm" at which we live, where "All animals are
created equal," we have to bear in mind that some of these
animals are more equal than others.
- Joseph R. Smith, an IRS agent for eighteen years
from Las Vegas, testifying before Congress, stated: "I have sat
on many a promotion panel where the first question of panel members
was "How many seizures have you made?" With this
"bottom line" in mind, rather than disciplining an agent of
questionable mental stability, maybe the Public Relations Department
of the IRS will recommend that they publicize the actions of Wiley
Davis, in order to instill more fear in the hearts of the chattel
slaves. Just a thirty-second TV commercial would do it. It could open
with Mother Theresa as the reluctant taxpayer questioning the auditor.
Then in the next scene, Wiley Davis splinters a chair over the old
lady's head, and the voice-over says, "Sometimes we are kinder
and gentler. Don't ask stupid questions, just pay up!" It will
work for awhile - until some Mike Tyson-wannabe bites his ears off.