^ thanks. i'm not american so dont have to pay
anyhoo, if push came to shove and the states were being pressured by the fed, what could they do? could cali pass laws that says you pay your taxes to the state instead of the IRS/fed/whatever? technically i suppose fed law supersedes state law but if the enforcers of said laws are employed by the state not the fed - who wins out?
California or any state could never pass any law that would subvert Federal laws in regards to forcing individuals or private entities to not pay Federal taxes because doing so would be an act of secession.
In addition when a person or private entity who pays taxes in the US they pay 2 separate entities. One is the local state tax board who collects taxes for the state and local governments, the other is the IRS who collects taxes for the Federal government.
Furthermore IRS employees are all Federal employees and not state employees. State tax board employees are employees of the state and not the Federal government. So your question can not be answered because the way in which tax collection is setup in the US it inherently prevents such a conflict from occurring in the first place.
Also as stated above in my previous point, individuals pay taxes separately to the Federal government and also to their respective States. So the premise of "States not receiving their fair share" is flawed and misleading when you understand and consider the actual facts of how and who individuals or private entities pay taxes too and how that money is divided and spent, i.e. federal taxes go to the federal government and state taxes go to the state.
Thus when the Fed's mandates a law be followed by the states they then divide up federal tax dollars amongst states to ensure that all states are able to enforce such laws by providing additional Federal tax dollar funding to those states who would have trouble meeting the mandate by the Feds.
In addition many states also use Federal tax dollars to further prop up their own increased spending goals which often are similar to Feds, for example improving schools, maintenance of local infrastructure, beefing up local police forces, etc with Federal tax dollars. So being that California is essentially a broke state any attempt to buck the Feds in order to usurp their control on marijuana laws would hurt us more then help us.
This is because our democrat dominated state legislators consistently over spend and rely on insanely optimistic future revenue projections with the state's budget. This ends up with California heavily relying on the Feds to offset a lot of our own spending for the basic functions of state in addition to being able to meet federal mandates.
This occurs because many times state legislators divert state tax dollars from the general fund of the state's budget to prop up non essential spending and/or continue increased state employee benefits which then leaves a huge hole in the budget for basic services that should of been covered by our state taxes but which will end up being partially filled in by Federal tax dollars assigned to the state by the Feds.
TL;DR Version:
Nothing
No
IRS agents are Federal employees, not state employees.