taxation

U.S. Tax Court Decides Miccosukee Tribe v. Commissioner

Matthew L.M. Fletcher

Here:

Opinion

An excerpt:

The Internal Revenue Service (IRS) Appeals Office sent petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) with respect to notices of Federal tax lien (NFTLs) and a notice of intent to levy filed to collect petitioner’s unpaid tax liabilities for tax years ended December 31, 2000 through 2005. The sole issue for decision is whether the Appeals Office abused its discretion by sustaining the lien and levy actions for these years. We hold that it did not.

Eleventh Circuit Briefs in Miccosukee Members’ Claims to Federal Tax Immunity

Matthew L.M. Fletcher1 Comment

Here are the materials in Cypress v. United States:

Cypress Opening Brief

US Answer Brief

Lower court materials here:

1 Complaint

11 US Motion to Dismss

19 Opposition

22 US Reply

28 DCT Order

Washington Supreme Court Affirms Constitutionality under State Law of Tribal-State Tax Agreements

Matthew L.M. Fletcher1 Comment

Here is the opinion in AUTO v. State of Washington:

897344

Briefs here.

Eleventh Circuit Holds Florida’s Rental Tax is Preempted by Federal Indian Law, but Not Utility Tax

Matthew L.M. Fletcher3 Comments

Here is the opinion in Seminole Tribe of Florida v. Stranburg. An excerpt:

Benjamin Franklin said, “[I]n this world nothing can be said to be certain, except death and taxes.” He was almost right. As this case illustrates, even taxes are not certain when it comes to matters affecting Indian tribes. In this appeal, we consider whether Florida’s Rental Tax and Florida’s Utility Tax, as applied to matters occurring on Seminole Tribe lands, violate the tenets of federal Indian law. For the reasons that follow, we find that the Utility Tax as it involves activities on Tribe land does not, but the Rental Tax does.

Briefs here.

Navajo to tax alcohol sold at casinos

Ann Tweedy

Here.

US Intervenes in Tulalip Tribes Tax Dispute with Washington UPDATED

Matthew L.M. Fletcher2 Comments

Here are the materials in Tulalip Tribes v. State of Washington (W.D. Wash.):

14 US Motion to Intervene

14-1 US Complaint in Intervention

Tulalip Tribes’ complaint is here.

UPDATE:

17 Snohomish Cty response

19 DOR Answer

Poarch Band Wins Preliminary Injunction in Property Tax Case

Kate Fort1 Comment

Order here.

Previous coverage here.

This case arises from a complaint filed by the Poarch Band of Creek Indians (“the Tribe”) against in James H. Hildreth, Jr. (“Hildreth”), in his official capacity as the Tax Assessor of Escambia County. In the complaint, the Tribe sought relief to prevent Hildreth from levying property taxes against United States trust property held for the benefit of the Poarch Band of Creek Indians. Before the Court is the Tribe’s motion for a preliminary injunction (Doc. 12) against James Hildreth, the Tax Assessor of Escambia Co., Alabama; Hildreth’s corrected response in opposition (Doc. 16); the Tribe’s reply (Doc. 25); and Hildreth’s sur-reply (Doc 29). For the reasons stated below, the Court finds the Tribe is entitled to preliminary injunctive relief.

Tulalip Tribes Sue Washington over Retail Taxes at Quil Ceda

Matthew L.M. Fletcher1 Comment

Here are the materials in Tulalip Tribes v. Smith (W.D. Wash.):

1 Complaint

Quil ceda Sales Tax Filing_Press Release

Eleventh Circuit Rejects Mikkosukee Effort to Avoid IRS Tax Subpoenas

Matthew L.M. Fletcher

Here is the unpublished opinion in United States v. Billie:

CA11 Opinion

Briefs here.

National Intertribal Tax Conference Announcement — Sept. 16-17, 2015

Matthew L.M. Fletcher

NITA ANNOUCES ITS 17TH ANNUAL TAX CONFERENCE, SEPTEMBER 16-17, 2015 – SENECA NIAGARA RESORT & CASINO

The National Intertribal Tax Alliance (NITA) is pleased to announce its 17th Annual Tax Conference hosted by the Seneca Nation of Indians at the Seneca Niagara Resort & Casino in Niagara Falls, NY on September 16-17, 2015. The Seneca Niagara Resort & Casino (http://www.senecaniagaracasino.com) is owned by the Seneca Nation of Indians, the “Keeper of the Western Door” for the Iroquois Confederacy—a nation rich in culture and proud of their heritage and legacy. We are confident that you will enjoy their hospitality as well as their beautiful facility and the Niagara Falls area. More information about the Seneca Nation of Indians can be found at https://sni.org/

Highlighting this year’s conference will be Vincent G. Logan, Special Trustee for American Indians, Office of the Special Trustee, Department of Interior, delivering the Keynote Address and participation from his office and staff on updates from the OST. The NITA Board has developed an outstanding conference agenda on many “hot topic” tribal taxation issues in Indian country for 2015 as well as participation from an “all-star” cast of speakers from diverse backgrounds with expertise in all aspects of tribal taxation issues. The conference agenda includes both general sessions and breakouts for more in-depth discussions.

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