Miccosukee Sues United States, Claiming Illegal Tax Audits and Trust Breach

Here is the complaint in Miccosukee Tribe v. United States (S.D. Fla.):

Miccosukee Complaint

Here is an excerpt:

1. The MICCOSUKEE TRIBE brings this suit to redress intentional and gross breaches of trust by the United States, by and through the Defendants, with respect to the money and property of the MICCOSUKEE TRIBE and its People.

2. This suit involves willful, purposeful, and malicious actions by the United States, by and through the Defendants, by selectively targeting the MICCOSUKEE TRIBE and its People for federal tax audits.
3. The procedures utilized to target the MICCOSUKEE TRIBE and its People were improper, secret, and conflict ridden.
4. These procedures were conflict ridden and improper because they involved dealings with persons acting outside the established scope of employment with the MICCOSUKEE TRIBE and whose legal interests were clearly and substantially adverse to the legal interests of the MICCOSUKEE TRIBE and its People.
5. Although the United States, acting by and through the Defendants, clearly knew that the individuals they were dealing with were acting to the detriment of the MICCOSUKEE TRIBE and its People, it allowed, encouraged, perpetrated, and protected them in order to improperly obtain tax assessments, penalties, and interest against the MICCOSUKEE TRIBE and its People amounting to millions of dollars.
6. Although the United States, acting by and through the Defendants, clearly knew that some of the individuals they were dealing with were actively engaged in violation of the criminal laws of the United States while purporting to represent the interests of the MICCOSUKEE TRIBE, the United States allowed, encouraged, perpetrated, and protected these individuals in order to improperly obtain tax assessments, penalties, and interest against the MICCOSUKEE TRIBE and its People amounting to millions of dollars.
7. These losses to the MICCOSUKEE TRIBE and its People are permanent and of a continuing nature, as interest continues to accrue on the tax assessments instituted by the United States, acting by and through the Defendants.

8. As a direct and proximate cause of the intentional and wrongful actions, as well as the gross breach of trust by the United States, acting by and through the Defendants, the MICCOSUKEE TRIBE and its People have suffered irreparable harm by losing millions of dollars through the Defendants’ arbitrary and indiscriminate imposition of tax liabilities, penalties and interest.

11th Circuit Affirms Attorney Fees Award against EPA in Miccosukee v. United States

Here are the materials:

CA11 Unpublished Opinion

USA Appellant Brief

Friends of Everglades Answer Brief

USA Reply

Eleventh Circuit Affirms IRS Authority to Issue Subpoenas of Miccosukee Records

Here is the opinion in Miccosukee Tribe of Indians v. United States.

An excerpt:

This appeal presents three issues: (1) whether the Miccosukee Tribe may assert tribal sovereign immunity to quash summonses issued to third-party financial institutions by the Commissioner of the Internal Revenue Service to obtain tribal financial records relevant to an ongoing tax investigation; (2) whether the Commissioner issued the summonses for a proper purpose; and (3) whether the Tribe has standing to bring an overbreadth challenge to summonses issued to third parties and, if so, whether the summonses were overbroad. In 2010, the Commissioner issued four summonses to third-party financial institutions to determine whether the Tribe had complied with its federal withholding requirements during the period from 2006 to 2009. The Tribe petitioned to quash the summonses on the grounds of sovereign immunity, improper purpose, relevance, bad faith, and overbreadth. The district court denied those petitions. Because we conclude that tribal sovereign immunity does not bar the issuance of these third-party summonses, the district court did not clearly err when it found that the summonses were issued for a proper purpose, and the Tribe lacks standing to challenge the summonses for overbreadth, we affirm.

Briefs are here.

Lower court materials here.

Eleventh Circuit Briefs in Miccosukee v. United States

Here:

Miccosukee Appellant Brief

USA Brief

Miccosukee Reply

Lower court materials here.

Federal Court Denies Miccosukee Petition to Quash IRS Summons for 2010 Tax Year

Here are the materials in Miccosukee Tribe v. United States II (S.D. Fla.):

DCT Order Denying Miccosukee Motion to Quash

US Motion to Dismiss Petition to Quash

Miccosukee Response

US Reply

Transcript of Deposition of IRS Agent

We posted materials on the discovery request to depose the IRS agent here.

Materials on Miccosukee I (tax years 2006-2009, now on appeal to the CA11) are here. The key difference between I and II (other than tax years) is the Tribe’s claim that the government sought the financial documents for an improper purpose.

Miccosukee Appeals IRS Subpoenas Case

Here is the opening brief:

Miccosukee Opening Brief

Lower court materials here.

Federal Court Allows Miccosukee to Depose IRS Agent Seeking Tribal Documents from Banks

Here are those materials:

Miccosukee Discovery Memorandum

US Response to Miccosukee Discovery Motion

DCT Order on Miccosukee Motion for Discovery

Our earlier post on this case is here.

Update in Miccosukee Effort to Quash IRS Subpoenas of Banks’ Tax Records

Previous order here.

Here:

Miccosukee Motion for Reconsideration

DCT Order on Miccosukee Motion for Reconsideration

Miccosukee Motion for Stay Pending Appeal

IRS Opposition

Miccosukee Reply

DCT Order Denying Miccosukee Motion for Stay

Miccosukee Effort to Quash IRS Subpoenas Fails

As reported by Pechanga. Here are the materials in Miccosukee Tribe v. United States (S.D. Fla.):

DCT Order Denying Miccosukee Petition to Quash

IRS Motion to Deny Petition to Quash

Miccosukee Response

IRS Reply

Federal Court Transfers Water Pollution Regulatory Authority to EPA in Miccosukee v. US

Here is that order:

DCT Order Transferring Permitting Authority to EPA