Watts has repeatedly been accused of forcing residents and drug dealers alike to pay a “protection” tax and putting bogus cases on those who refused to do so. In case after case, when Watts’ targets complained — to the Police Department or in court — judges, prosecutors and internal affairs investigators all believed the testimony of Watts and other officers over their accusers, records show. In addition to the alleged frame-ups by Watts, the petition filed in September on behalf of the 15 men highlighted a broken system of police discipline that allegedly protects bad officers and punishes those who tried to expose his corruption.