"Grumpy Old Men" question

So Jack Lemmon has been dodging IRS agent Buck Henry because Jack owes a substantial tax debt, but finally Buck catches up with Jack and serves him papers. Jack’s frenemy Walter Matthau finds out and tells his son, newly elected mayor Kevin Pollak, who shows up with a “30-day cease-and-desist,” presumably to give Jack time to get the cash.*

My question is, would a small-town Minnesota mayor have any kind of jurisdiction over an IRS action? Would Buck just laugh at this? Is he just rolling his eyes?

*In the end, Kevin Pollak pays the taxes due and Matthau pays the interest and penalties, which is more than three times that amount. They should have hired a lawyer.

I think he just did lawyer stuff to get the extension; not mayor stuff.

yeah, im told that 90 percent of the time if you show your at least trying they’ll wave most of the penalties…
and depending on the town/city I’m sure the mayor could make things hard for the IRS

I mean the mayor of LA basically defied the president of the US for 4 years with almost no repercussions which is weirder considering who the mayor’s father was