taxation – Page 22 – Turtle Talk

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

October 20, 2015Matthew 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

August 27, 2015Matthew 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

August 26, 2015August 26, 2015Matthew 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.