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.