Judge Gold wades into the "thorny" thicket of tribal sovereignty regarding the IRS investigation of Billy Cypress:
Here, as in the Red Lake case, the Miccosukee Tribe is attempting to use tribal sovereign immunity as a shield to protect a limited class of records from the scrutiny of the United States. This it may not do. Because “tribal sovereign immunity may not be asserted against the United States” in such a case, the Tribe’s immunity argument fails as a matter of law and the enforceability of the Summons at issue must be assessed in accordance with the framework articulated by the Supreme Court in United States v. Powell, 379 U.S. 48 (1964). See Red Lake, 827 F.2d at 383.We're going to miss you, Judge Gold.