After the original Miles Mays was killed by Dr. Checkburg (AKA Gizmo), he was sent to hell where he made an agreement with the Jewish Satan (he's like the red guy but actually scary). The agreement was that Miles Mays would live on Earth again, but would have to work hard to achieve it, then Jewish Satan created a new realm for Miles Mays, as well as the body of Tails (because his birthname was also Miles Mays) to partly control until he can reposses his own body.
In 2016, a failed version of the Weegees' Super Portal was released. It led to the most dreaded possible location: Miles Mays Land. Luckily, only 32 people were killed via the portal.
Miles May's land is located in the only place unaccessable via physical reality, despite being in physical reality.
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Despite this, there is one way to reach it: the failed version of Weegees' Super Portal. Miles Mays' body seems to have the ability to teleport it's victims to the realm, which Miles Mays uses it to find a way out.