For most of his life, Lyndon McLellan has been in the business of country stores—the types of stores where the employees know customers’ names by heart and workers remain loyal for years and years.
His parents owned a general store and grill, and McLellan began helping out there at the ripe old age of 9. Then, 14 years ago, McLellan decided to try his hand at the family business and purchased his own store in the heart of the Bible Belt, naming it L&M Convenience Mart.
Business has been good for McLellan, and though L&M, located in Fairmont, N.C., began as just a convenience store and gas station, he’s since expanded it to include a restaurant that serves hot dogs, hamburgers and catfish sandwiches.
While most of his employees and their families spend Sunday mornings making right with God, McLellan skips church to man the store. He’s there on Christmas Day and during Thanksgiving dinner—a sacrifice McLellan makes for his employees.
“It’s my livelihood,” he told The Daily Signal. “This is all I know how to do. I’m 50 years old, and if I had to do something else, I’d probably be in trouble. This is what I was brought up in. This is all I know.”
What McLellan didn’t know, though, was that the federal government could come in and take away what he’d worked so hard for.
On a summer day last July, McLellan, who hadn’t yet arrived at the store, received a phone call from one of his employees summoning him to L&M. More than a dozen federal agents had flooded into his business—officers from North Carolina’s Alcohol and Law Enforcement, the local police department and the Federal Bureau of Investigation—and they were asking for him.
When McLellan arrived at the store, he met two federal agents dressed in suits who asked to speak with him in private. McLellan led the agents to L&M’s stock room, where they asked him if he knew of the term “structuring.”
He had no idea.
The federal agents then showed McLellan paperwork that included deposits to the store’s account at Lumbee Guaranty Bank. The statements showed two deposits made within a 24-hour period totaling $11,400.
The statements, they said, indicated he had a history of consistent cash deposits of less than $10,000, which is illegal.
Then, the agents told the small business owner something that shook him to his core: The Internal Revenue Service had seized all of the money in L&M’s bank account: $107,702.66.
“‘Are you telling me you took my money?’” McLellan recalled asking the agents. “I didn’t understand what was going on. They dropped a bomb on me. I was lost for five to 10 minutes. I can’t believe that y’all guys can walk in here and tell me y’all took every bit of my money out of the bank.”
After law enforcement cleared McLellan’s store, he drove to Lumbee Guaranty Bank. The agents had been there hours earlier and emptied his account, McLellan recalled, walking out of the building with a cashier’s check.
McLellan walked out of the bank with nothing.