An Internal Revenue Service auditor was arrested and charged with two counts of sexual battery by an authority figure after he allegedly assaulted a taxpayer he was auditing and threatened to close down her business if she didn’t cooperate.

Samuel Garza, 36, of Hendersonville, Tenn., was arrested last Thursday by the Williamson County Sheriff’s Office and charged in the case. He allegedly assaulted the business owner while conducting a tax audit despite her protestations.

“Garza made sexual overtures and implied the business could be lost without cooperation,” according to an affidavit filed in the case, according to the local newspaper, The Tennessean

He told her he would come back the next day and that she should wear a dress. When he returned, he again allegedly assaulted the victim even though she asked him to stop.

His bail was set at $200,000 and is due back in court on Wednesday.

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