ATLANTA (AP) -- A federal appeals court has ruled the Internal Revenue Service can proceed with its efforts to obtain the financial records of an Indian tribe in Florida.
The IRS is seeking the records as part of a tax investigation into the Miccosukee tribe's gambling profits. A panel of the 11th U.S. Circuit Court of Appeals ruled Monday the IRS can subpoena the records, despite the tribe's claims it is protected by sovereign immunity. The decision upholds a lower court ruling.
An attorney for the tribe did not immediately return a phone call from The Associated Press on Monday.
The tribe is based in the Everglades west of Miami. The IRS is investigating whether federal tax withholding and reporting requirements were met for gambling profits distributed to 600 members of the tribe.
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