taxation – Page 37 – Turtle Talk

The Court will dismiss the Complaint for two reasons. First, the Rooker-Feldman doctrine deprives this Court of subject-matter jurisdiction over any claims that essentially seek review of the previous state-court action. Second, because the fuel tax applies only to off-reservation activity, Plaintiff’s claims are barred by the Tax Injunction Act.

The Florida courts previously ruled in a similar claim a few years back; hence, the Rooker-Feldman doctrine.

January 2013 Edition of Indian Tribal Governments News (IRS Newsletter)

January 8, 2013Matthew L.M. Fletcher1 Comment

Here.

TOC:

Director’s message
Treasury and the IRS release Tribal General Welfare Guidance
Hurricane Sandy relief – retirement plan loans & distributions
Cobell settlement finalized
Revenue Ruling 2012-18: new tip guidance
Withholding on payments made to foreign persons
Online video tax presentations
Reporting Tribal (per capita) distributions on your 2012 tax return
The benefits of having a tip agreement
Is a Limited Liability Company a corporation?
2013 standard mileage rates increased
Governmental plans can elect second Cycle E
Updated ITIN procedure changes
Helpful hints for year-end reconciliation of Forms W-2 & 941
Mailing Forms W-2, W-3, W-2c and W-3c
FSA: a new free way to file your income tax return
Go Direct – get federal tax payments via Direct Deposit
Filing deadlines for Forms W-2 and 1099
Don’t fall for phony IRS websites
Outreach successes
Upcoming Alaska training opportunities
Upcoming Arizona training opportunities

Tribal Court Materials in Yakama v. State of Washington — Fuel Tax Dispute

January 2, 2013Matthew L.M. Fletcher3 Comments

Here:

Yakama v Haight Tribal Court Complaint (USDC)

Yakama v Haight Tribal Court TRO (USDC)

Yakama v Haight Tribal Court TRO Motion (USDC)

Related federal court materials are here.

Washington v. Yakama Tribal Court — Dispute over Tribal-State Fuel Tax Agreement

December 29, 2012Matthew L.M. Fletcher2 Comments

Here are the materials in State of Washington v. Yakama Nation Tribal Court (E.D. Wash.):

Washington Complaint

Washington Motion for PI

Yakama Cross Motion

News coverage here.

Updated Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases (Notice 2013-1)

December 28, 2012Matthew L.M. Fletcher

Here:

2012-26751-1

An excerpt:

Notice 2012-60, 2012-41 I.R.B. 455, provides guidance on federal tax treatment of certain per capita payments made to members of Indian tribes. Since publication of Notice 2012-60, six additional tribes – Qawalangin Tribe of Unalaska, Tlingit & Haida Tribes of Alaska, Northwestern Band of Shoshone Indians, Hoopa Valley Tribe, the Ak-Chin Indian Community, and the Oglala Sioux Tribe – have reached tribal trust case settlements with the United States and have been included in the Appendix.

Prior notice here.