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

Michael Dillon was an officer of the US Department of the Internal Revenue Service, who is best known for being the only Internal Revenue Service (IRS) Revenue Officer to be killed in the line of duty.[1]

Death

Michael Dillon was killed at the private residence of former service employee James F. Bradley, located at 250 S Huxley Dr, in Cheektowaga, New York, where he had attempted to collect a sum of $500 on behalf of the IRS. Bradley previously had been adjudicated deficient of $2,500, and had subsequently remitted $2,000 to the IRS. An altercation occurred when Dillon attempted to recover the remaining money owed, during which Bradley shot him three times in rapid succession, with an M-1 rifle at point-blank range, killing him instantaneously.[2]

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, but was reversed by the Court of Appeals of New York.[3]

Legacy

In 1987, the U.S. Courthouse in Buffalo, New York was rededicated as the Michael J. Dillon Memorial United States Courthouse.[4] Also in honor of Dillon, the IRS named a national "Michael Dillon Revenue Officer of the Year Award". This is the most prestigious award that a Revenue Officer can receive and is presented personally by the Director of Field Collection, citing the recipient's dedication, outstanding skills and commitment to quality service. In this award, the memory of Michael Dillon lives on while serving as a reminder that the job of a Revenue Officer is not without significant dangers.

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, 88 N.Y.2d 901 (1996), reversing 211 A.D.2d 388 (4th Dept. 1995).
  4. ↑ http://www.gsa.gov/portal/ext/html/site/hb/category/25431/actionParameter/exploreByBuilding/buildingId/46
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