taxation – Page 39 – Turtle Talk

Materials in United States v. David Cypress (Fmr. Seminole Vice Chair)

August 9, 2012Matthew L.M. Fletcher

Here is the news coverage.

Here are the materials:

Cypress Information

Cypress Plea Agreement

Cypress Sentencing Memorandum

Improper State Taxation of Reservation-Domiciled Military Servicemembers

July 27, 2012Peter Scott Vicaire1 Comment

A week before the country celebrated Independence Day, the Iowa Tribe of Oklahoma became the first Native nation to adopt an official resolution in support of restoring improperly withheld pay to eligible Native American veterans and service members.

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Michigan Bar Journal Article on Michigan Taxes and Indian Tribes

July 22, 2012July 21, 2012Matthew L.M. Fletcher

Here.

Opinion in United States v. Morrison

July 16, 2012Kate Fort

We posted about the lower court decision here.

Of the many arguments that the parties have raised, only two warrant extended 11 discussion. The first is the government’s contention that the district court erred in vacating Morrison’s conspiracy conviction on the ground of vagueness. The second is Morrison’s claim that the CCTA was inapplicable to him given New York’s “forbearance policy,” under which the State refrained from collecting taxes on cigarette sales transacted on Native American reservations. According to Morrison, this forbearance policy barred his conviction under the CCTA because that statute provides that, in order for a federal prosecution to lie, the state in which the allegedly contraband cigarettes are found must “require” tax stamps to be placed on cigarettes. We reverse the district court’s order vacating Morrison’s RICO conspiracy conviction and reject all of Morrison’s challenges to his convictions.

Opinion

Appellant/Government’s Brief
Defendant/Appellee Brief
Government’s Response & Reply Brief
Appellee Reply Brief

Federal Court Denies Miccosukee Petition to Quash IRS Summons for 2010 Tax Year

July 13, 2012Matthew L.M. Fletcher

Here are the materials in Miccosukee Tribe v. United States II (S.D. Fla.):

DCT Order Denying Miccosukee Motion to Quash

US Motion to Dismiss Petition to Quash

Miccosukee Response

US Reply

Transcript of Deposition of IRS Agent

We posted materials on the discovery request to depose the IRS agent here.

Materials on Miccosukee I (tax years 2006-2009, now on appeal to the CA11) are here. The key difference between I and II (other than tax years) is the Tribe’s claim that the government sought the financial documents for an improper purpose.