MICCOSUKEE TRIBE OF INDIANS OF FLORIDA v. U.S.

No. 11-14825.

698 F.3d 1326 (2012)

MICCOSUKEE TRIBE OF INDIANS OF FLORIDA, a Federally recognized Indian Tribe, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

October 15, 2012.


Attorney(s) appearing for the Case

Bernardo Roman, III , Yinet Pino , Law Offices of Bernardo Roman III, Miami, FL, for Plaintiff-Appellant.

John A. Dudeck, Jr. , Tamara W. Ashford , Robert William Metzler , Gilbert Steven Rothenberg , U.S. DOJ, Tax Div., App. Sec., William E. Farrior , U.S. DOJ — Tax Div., Washington, DC, Wifredo A. Ferrer , Anne Ruth Schultz , Miami, FL, for Defendant-Appellee.

Before BARKETT and PRYOR, Circuit Judges, and BATTEN, District Judge.


PRYOR, Circuit Judge:

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...

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