Address is 206 E. Superior St., BTW.

Demise story:

News-Tribune 
Wednesday, September 25, 2002
By Peter Passi
At 10:30 a.m. Tuesday, Robert Olaf Carlson learned the time for talking about overdue taxes had passed. Internal Revenue Service agents paid a surprise visit to his eclectic used book and music store in downtown Duluth.

Agents told staff to collect their personal effects and leave the business. Then, a team of about 10 agents temporarily closed the store and proceeded to systematically load a truck with old books , records and CDs from overflowing shelves of the crowded old downtown store, R.O. Carlson Used Book & Record .

The agency seized merchandise to help settle long-overdue tax payments. In all, Carlson owes $39,127 to the federal government and another $119,627 to the state, according to tax liens on file at the St. Louis County land records office.

Eric Smith, a spokesman for the IRS, declined to discuss Carlson 's case specifically.

``Ordinarily, if a business is behind on taxes, we try first to make some kind of arrangement or work out some method of payment,'' Smith said. ``One of our options is to seize property in lieu of payment, but it's the last resort.''

Although Carlson had no direct warning of Tuesday's seizure, he wasn't altogether surprised.

``I felt something like this was going to come down eventually,'' he said. ``I've owed them money for a number of years, and I haven't had the money to make payments.''

However, Carlson said he has kept current on taxes so far this year.

This is not the first time Carlson has tangled with authorities. In the 1960s, he successfully defended himself against numerous charges of selling obscene materials at predecessor bookstores in Duluth, the Twin Cities and Rochester.

His remaining store is in Duluth.

Tuesday's store closure was temporary, but some customers who encountered agents feared the worst: that the store had been closed for good.

``This hit me like a ton of bricks,'' said Jeff Gibson, a regular. ``I'd sure like to go in there and browse one last time,'' he said wistfully.

Carlson 's wide-ranging inventory includes science fiction, old magazines, classic works of literature, music of all genres, romance novels, self-help guides, comics and pornography.

Gibson's grief about the store closing was probably premature. Carlson , who has been selling books in Duluth for 25 years, plans to keep his store alive.

Agents left the shop at 3 p.m., returning the keys to Carlson . Just one hour later, it was open for business again.

Carlson knows the survival of his business will hinge on his ability to strike a deal with the IRS.

``The plan now is to come up with enough money and a plan to satisfy the IRS so they won't come again,'' he said.

The price of a return visit would be hefty, Carlson predicted. ``Next time, it will be the whole store they take.''

Carlson said it's his understanding that he will have 30 to 60 days to make arrangements with the IRS, which could even include reclaiming inventory seized Tuesday.

He'd like to have many of the items back.

``Someone kind of knew what they were doing,'' Carlson said. ``They hit our rare- book and rare- record sections hard.''

Dozens of boxes of collectible comic books and old Life magazines also left the store in cardboard boxes. And Carlson estimates that more than 20,000 record albums were confiscated.

Agents tried to pick and choose what might sell well at auction, leaving the easy-listening and classical music sections virtually untouched, said Ben Marsen, who helps oversee the shop's music section.

The IRS didn't get all it bargained for, however. While agents carted away about 5,000 CD cases, Marsen noted that they forgot the actual discs, which were stashed behind the counter to thwart theft.

Picture: Ted Boraas, with the Internal Revenue Service, loads up boxes of books confiscated from R.O. Carlson Used Book & Record into a truck Tuesday morning. Books , records and CDs from the store, at 206 E. Superior St. in Duluth, were seized for nonpayment of taxes. Carlson : "I felt like this was going to come down eventually.