COLUMBUS, Ohio — A recently concluded investigation has led to the firing of two Ohio Department of Taxation (ODT) tax agents. Matthew Shell and Mandowl Nixon, of the Criminal Investigation Division (CID), now face potential charges after evidence suggests they misused their positions to target a business owner in Chillicothe.
The Ohio Inspector General’s Office launched the investigation in September 2023 following a referral from the ODT. The referral alleged that Shell and Nixon improperly issued a citation to the business owner. Further, the referral indicated that Shell was tipped off about an alleged affair between the business owner and the wife of a police officer acquaintance.
The motivation behind the malicious attacks were not revealed.
Investigators uncovered the following:
- Shell and Nixon cited the business owner for failing to file a semiannual tax return. However, the owner was not listed as delinquent by the ODT.
- The business owner filed a late return with a $100 tax liability fine following the agents’ visit.
- Shell and Nixon filed unclassified misdemeanor charges in the Chillicothe Clerk of Courts, accusing the business owner of neglecting to file and pay collected sales tax. The ODT later requested these charges be dismissed.
The investigation concluded that the agents abused their authority by accessing confidential databases and violating numerous ODT policies and Ohio Revised Code sections. Shell and Nixon were terminated from their positions on December 15, 2023.
The case has been referred to the Franklin County Prosecutor, the Ohio Ethics Commission, and the Ohio Bureau of Criminal Investigation for further consideration of possible criminal charges.
The entire investigative report can be viewed here.
