Sheriff Thwarts IRS Effort to Seize Land

In a case reminiscent of the Cliven Bundy land standoff in Nevada, a New Mexico sheriff is refusing on constitutional grounds to allow the federal government to sell the property of a business owner embroiled in a dispute with the IRS until the owner receives due process of law and his appeal is heard.

The land owned by Kent Carter, who has battled the IRS for decades over taxes on the earnings of his small construction business, is scheduled for auction Feb. 19. But Eddy County Sheriff Scott London notified the Internal Revenue Service the sale has been canceled, according to a BenSwann.com report by Priscilla Jones.

One court document listed Carter’s debt at $145,000, but he contends the figure was “pulled out of thin air” by an assessing agent.

Carter said his bill increased a few hundred dollars every time he challenged the IRS, BenSwann.com reported. He contends the IRS violated its own tax code, used improper accounting methods and unlawfully gave no notice of deficiency.

The matter came to a head about 10 days before Christmas when U.S Marshals broke in the door of Carter’s rental property with their guns drawn. The only person inside was a young mother with a new baby who was by herself while her husband was working.

Jones reported Sheriff London was called to Carter’s property to intervene. The sheriff advised the Marshals that Carter’s case was in appeal and he deserved due process.

The Marshalls threatened to arrest London, Jones reported, but “he stood his ground and they backed off.”

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