Michael Dillon (I.R.S. revenue officer)

Michael Dillon is the only I.R.S. Revenue Officer to be killed in the line of duty.[1] The Michael J. Dillon Memorial United States Courthouse was renamed in his honor in 1986.

Death

Michael Dillon was killed on September 23, 1983, at 250 South Huxley Drive (Bradley's home), in Cheektowaga, New York.[2] The I.R.S. audited former employee James F. Bradley for a deficiency of $2,500. Bradley had already remitted $2,000 to the I.R.S., and Dillon was dispatched to recover the remaining $500. When Dillon attempted to recover the money, Bradley shot him three times with an M-1 rifle at point-blank range, killing him.

James F. Bradley

James F. Bradley was convicted of first degree manslaughter before the Supreme Court of New York. His conviction was upheld on appeal by the Supreme Court Appellate Division. [3] The indictment was then reversed and dismissed in the New York Court of Appeals, without prejudice to the prosecution to refile before a new Grand Jury. [4]

References

  1. ^ Yancey, R., 2004, Confessions of a Tax Collector, Harper Collins Publishers, New York.
  2. ^ http://www.taxmattersonline.com/Subscription/HelpPages/seizure/an_irs_seizure___in_cleveland.htm
  3. ^ People v. Bradley, 211 A.D.2d 388.
  4. ^ People v. Bradley, 88 N.Y.2d 901.