Skagit County Treasurer Candidate Timothy Garrison Faces Nov. 3 Vote After Tax Fraud Conviction

More than 50 tax returns prepared by Timothy Garrison contained false or fraudulent information, resulting in a tax loss of over $2.5 million, according to a joint investigation by the IRS and the U.S. Marshals Service. The findings from that investigation led to Garrison’s guilty plea and a federal prison sentence he served from 2012 to 2015.

Garrison is now on the November 3 general election ballot in Skagit County, running for treasurer against incumbent Democrat Jackie Brunson. He qualified for the ballot as a write-in candidate during the August primary. The candidate, who holds degrees in business administration and finance, cited approximately 50 years of experience as a tax accountant during his campaign.

The Skagit County Republican Party did not endorse Garrison. Bill Bruch, the party chair, said the group often struggles to find qualified candidates but determined Garrison did not meet their standards. "Mr. Garrison just never passed vetting," Bruch said. The county GOP also did not endorse any of the other three write-in candidates who qualified for the ballot this year.

Those candidates include Derrill Fussell for coroner, Cody Hart for sheriff, and Amanda Toscano for county clerk. Fussell, Hart, and Garrison previously sought to recall several county officials, alleging those officials failed to file their oaths of office on time. Toscano filed a federal lawsuit against the county over a battery energy storage site, a case that was dismissed this year.

Garrison’s legal history extends back to 1984, when he was convicted of mail fraud. He was later stripped of his enrolled agent license, which allowed him to represent tax matters in all 50 states. In 1988, he opened the 89th Street Management Co., where court documents indicated he prepared between 200 and 400 tax returns annually. The Internal Revenue Service audited 17 of his clients between 2004 and 2009 and found they owed an average of more than $20,000 in back taxes per return.

In 2011, the U.S. Attorney’s Office reported that Garrison threatened to arrest local law enforcement officers and filed liens against their homes. He was also arrested that year for possessing firearms while a convicted felon. Garrison pleaded guilty to tax fraud, and the prosecution dropped the gun possession charge. He was ordered to remove six liens from properties owned by Skagit County public servants.

Garrison has a history of involvement in the sovereign citizen movement, which holds that federal, state, and local governments are often illegitimate. The Southern Poverty Law Center reported that he served as treasurer of the Assemblies of the Counties in Western Washington in 2009. He and his wife sat on a movement-affiliated jury in 2011 that found Alaska Peacemakers Militia founder Schaeffer Cox not guilty of plotting to kidnap and kill state troopers and a judge.

Garrison missed the candidate forum hosted by the Fidalgo Democrats and the endorsement interview with the Skagit County Republican Party. He did participate in the League of Women Voters forum on October 5 at the Skagit Public Utility District. In his closing statement, he told the audience, "I appreciate the opportunity for letting me be here. You’ve been quite a kind audience."

Brunson said the treasurer’s office should focus on responsible stewardship, transparency, and accountability. She noted that her administration implemented digitized records, cross-trained staff, and introduced a new cashiering system. The office also issued a request for proposals to banks, which she said saved tens of thousands of dollars in fees and led to an updated investment policy.

Garrison said he would not allow improper or unlawful transactions under his watch. He told the audience he has dealt with audits and verification processes, noting that scoundrels are always trying to find ways to get around the system. "I hope we can find an answer to be able to make things at least come out even," he said regarding the county’s budget challenges.