The sheriff is the most powerful law enforcement officer in the US and has the ultimate say in his county. No one supercedes his jurisdiction. The president of the US cannot tell your sheriff what to do, and in that same vein, not one of the auxiliary departments below the president can tell your sheriff what to do. To the contrary, when they are in his jurisdiction, he can tell them what to do. I pray for the day when a sheriff in this country will arrest an IRS agent for trespassing or for trying to victimize citizens in his county….