- The Sheriff is "the ultimate authority in the land." The Sheriff is the only elected law enforcement officer in the United States -- and therefore in his County. He's the only official who reports directly to the Source of power. He reports directly to "we the people", on the land. He is sovereign in this regard because he reports directly to the Sovereigns. That is why the Sheriff is the ultimate authority on the land. He's not a bureaucrat from Washington, DC. The President of the United States cannot tell your Sheriff what to do. So certainly, none of the other auxiliary departments underneath the president can tell the Sheriff what to do, and that includes the IRS, the EPA, OSHA, the FBI, the DEA, none of those agencies can tell the Sheriff what to do. But when they are in his sovereign jurisdiction, he can tell them what to do.