Johnnie M. Walters, a commissioner of the Internal Revenue Service under President Richard M. Nixon who left office after refusing to prosecute people on Nixon’s notorious “enemies list,” died on Tuesday at his home in Greenville, S.C. He was 94.

His son Hilton confirmed the death.

Nixon had fired his first I.R.S. commissioner, Randolph W. Thrower, for resisting White House pressure to punish political opponents. Mr. Thrower, who served from 1969 to 1971, died at 100 in March.

Mr. Walters represented the Middle American values Nixon trumpeted. As a sharecropper’s son, he followed a mule with a plow as a boy and went on to be an assistant scoutmaster, lead a Rotary Club and preach as a layman in a Baptist church. Before coming to Washington, his only political activity was as treasurer of the Republican Party in Greenville.

At the time of Mr. Thrower’s firing, Mr. Walters was assistant attorney general for tax policy. Attorney General John Mitchell recommended him for the I.R.S. job, and he had strong backing from Senator Strom Thurmond of South Carolina, a friend. The New York Times suggested in a profile that he was appointed partly because “he would not be overly independent in exercising his powerful office.”