I’ve often heard/read where “Sheriffs” have a stronger Constitutional power than many officials. IRS backing down to him makes me tend to think this might be true.
Not trying to sound like a “negative nancy” here to use an old expression but in all technicality sheriffs have no authority over federal agents who are carrying out their federal duties. Sheriffs derive their authority and power from their respective state constitution and/or state statute. In fact, sheriffs in one state might might have more authority and power than a sheriff would have in another state. Since the sheriff is technically not a federal empowered official, he or she has no lawful purview or authority over a federal agent carrying out federal duties. A federal agent does have lawful authority to arrest a sheriff in a hypothetical situation if a sheriff interferes or tries to impede a federal agent faithfully carrying out their duties. I know that it might be an unpopular opinion amongst fellow conservatives but that is how the law actually works and not some claim that sheriffs magically have total authority in their jurisdiction even over the feds. The Supreme Court ruled that the feds cannot compel local authorities to enforce federal law. That does not change the fact that the feds have full Congressional authority to enforce federal law without interference.
The Sheriff’s powers come from the 9th and 10th Amendments, which are systematically ignored - and from the 2nd Amendment, which cannot be ignored. This is why the far left wants law-abiding citizens disarmed. A sheriff backed by thousands of armed Americans is immune to FedGov intimidation. A sheriff standing alone can do nothing.
Maybe not Constitutionally, but in reality. Do you want to be the Federal agent that beats a local elected Sheriff to the ground and handcuffs him so the Feds can suck an old man dry for money? They have to be certain they are rock solid as opposed to just bludgeoning their way through the law