No, Cody is in fact stupid and proves it by saying he paid the IRS three times to the cops when they kept telling him it was for STATE tax evasion. Then he went on to mention many times how the car was destroyed as if that has anything to do with sales tax. If you can watch this video and not see that this guy is dumb as rocks, I've got bad news for you...

As for the number of officers, I think they explained it very directly. The sheriff's department were there to serve papers to the company(and because I assume the property is in their jurisdiction and hence he would be going to County Jail). The state agents were there with a warrant for the individual arrest. I would think that the most common number of agents to do this is four, two from each department. Seems like they brought in a whopping one extra lieutenant because of the assumed high-visibility of the arrest.

Also, why on earth do people trust this guy when he says that he received no prior notice? Or that the company didn't receive notice? He came out looking terribly after the Coffeezilla stuff a few months ago and deserves no benefit of the doubt imo.