On December 15, 2023, two Ohio Department of Taxation (ODT) employees were terminated from their positions after an investigation by the Office of the Ohio Inspector General found they had violated ODT policies and sections of the Ohio Revised Code. Matthew Shell and Mandowl Nixon, both members of the Criminal Investigation Division (CID), had improperly issued a citation to a business owner in Chillicothe on September 1, 2023.
The investigation revealed that Shell had learned from a friend who was a police officer not affiliated with ODT that the business owner’s wife was having an affair. The referral from ODT stated that Shell and Nixon had improperly issued the citation even though the taxpayer was not on their delinquency list. It was also discovered that they had filed misdemeanor charges against the business owner for failing to file and pay sales tax collected, but these charges were dismissed at the request of ODT.
After conducting interviews and reviewing records, investigators found that Shell and Nixon had accessed confidential databases improperly and violated ODT policies and sections of the Ohio Revised Code. As a result of their actions, they were terminated from their positions at ODT. The Office of the Ohio Inspector General has forwarded its report to various agencies for further consideration, including the Franklin County Prosecutor, the Ohio Ethics Commission, and the Ohio Bureau of Criminal Investigation. The full report can be found on its website.
This incident highlights how important it is for government officials to follow proper procedures and avoid any actions that could be considered illegal or unethical. It also serves as a reminder that such actions can have severe consequences, including job loss or even legal repercussions.
