NEW YORK (AP) — An In ternal Revenue Service agent has been charged with posing as a movie producer to lure college women to a makeshift studio where he filmed himself spank ing them Stephen Davidson, 42, of Glen Rock, N.J., allegedly promised at least 10 women $500 to $2,000 to allow themselves to be spank ed and filmed for a movie “School Days, School Days” said Manhattan District At torney Robert Morgenthau. Davidson was charged with forgery, scheming to defraud and criminal impersonation. The investigation began weeks ago when a notice ap peared on a Drama Department bulletin board at New York University asking female students to audition for a part in a movie. Similar notices ap peared at Columbia and Hofstra universities and at City College. When they showed up for auditions at a rented studio near Carnegie Hall, Davidson, posing as a producer, offered them contracts ‘in the name of a fictitious California movie company,’ Morgenthau said.