I am a small business owner in WI. I'm going to be a bit vague in the details as to protect my identity.

Recently I was audited by my states Department of Revenue, and due to a mistake I made (which I fully acknowledge) they have assessed me a substantial liability in excise taxes. However, I have evidence that the state has turned a blind eye to businesses virtually identical to mine which intentionally defrauded the state out of millions in excise revenue along the same lines.

The state was entirely aware of it while it was happening, and put the businesses on notice that they were in violation of applicable tax law. The matter went to court and the state won, but took no (tax) enforcement or collection action after the fact. My mistake took place during the same time period, and for a few months following.

Would I have a case for "selective enforcement"?