Complex sentence: Nichols'parents were not available for immediate reaction, as they were traveling abroad in Africa, where Nichols' mother, a former agent for the Internal Revenue Service is helping set up a tax system.
Split into simpler sentences: Nichols'parents were not available for immediate reaction, as they were traveling abroad in Africa, where Nichols' mother works. She is a former agent for the Internal Revenue Service and is helping set up a tax system.