I particularly like the quote from the pre-linked article, "The court decision was the result of a suit against both the BATF and the IRS by Mattis and other members of the Wyoming Sheriff’s Association. The suit in the Wyoming federal court district sought restoration of the protections enshrined in the United States Constitution and the Wyoming Constitution. Guess what? The District Court ruled in favor of the sheriffs. In fact, they stated, Wyoming is a sovereign state and the duly elected sheriff of a county is the highest law enforcement official within a county and has law enforcement powers exceeding that of any other state or federal official.”
Go back and re-read this quote. fii ffndaid
In a perfect world I agree with the Wyoming courts. However your premise that the elected officials are closer to the electorate thus accountable is a pipe dream. Good examples are Chicago ( any major city really ) and something I am familiar with south Texas. Good luck on keeping any investigation quiet once you tell a deputy or Sheriff down there ( I’ll say there are exceptions ). Not only do they protect ( or look the other way ) when it comes to big donors but also their loser family members as well. There are cases when the locals are co-conspirators.
It needs to be a balance. There are times when you tell the Sheriff or local chief and times you dare not.
I will say that I doubt the Sheriff needs to know anything that the IRS is doing. As far as mainstream violent or crime against persons that the FBI, DEA, BATF investigate it is a judgment call. I would also say that ICE investigations are not the business of the locals when they may have family members that are illegal or a large portion of their constituents do.