Florida Jurisdictional Brief in Seminole Tax Dispute

Here.

Seminole’s petition is here.

IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division

IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division

 
IR-2011-107, Oct. 27, 2011

WASHINGTON — The Internal Revenue Service is seeking applications for vacancies on the Advisory Committee on Tax Exempt and Government Entities (ACT). The committee provides a venue for public input on relevant areas of tax administration.

Vacancies exist in the following customer segments:

  • Employee Plans – two vacancies
  • Exempt Organizations – two vacancies
  • Tax Exempt Bonds – two vacancies
  • Indian Tribal Governments – one vacancy

Members are appointed by the Department of the Treasury and serve two-year terms, beginning in June 2012. Applications will be accepted through Dec. 1, 2011.

The ACT is an organized public forum for the IRS and representatives who deal with employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. The ACT allows the IRS to receive regular input on administrative policy and procedures of the Tax Exempt and Government Entities Division (TE/GE).

Applications can be made by letter or by completing an applications form available on IRS.gov. In either case, applications should reflect the proposed member’s qualifications. Members of the ACT may not be federally registered lobbyists. A notice published in the Federal Register, dated Oct. 24, 2011, contains more details about the ACT and the application process.

The ACT member application, along with the required Tax Check Waiver form, are available on this website.

Applications should be sent to Bobby Zarin, TE/GE Communications and Liaison Director, Internal Revenue Service, 1111 Constitution Ave., NW-SE:T:CL Penn Bldg., Washington, DC 20224, or by fax to 202-283-9956 (not a toll-free number).

http://www.irs.gov/newsroom/article/0,,id=248966,00.html

New IRS Revenue Procedure 2011-56 (Gaming Per Cap Trust Funds Safe Harbor)

From the IRS:

Revenue Procedure 2011-56 clarifies, modifies, and supersedes Rev. Proc. 2003-14 in response to comments.  The revenue procedures provide a safe harbor for Indian tribes to establish trusts for tribal members who are minors or legally incompetent for the distribution of gaming revenues under the Indian Gaming Regulatory Act (IGRA).  If the provisions of the revenue procedures are followed, an Indian tribe is treated as the grantor and owner of the trust.  The trust beneficiary is not taxed on distributions to the trust or income earned by the trust until actually or constructively received.

Revenue Procedure 2011-56 will appear in IRB 2011-49 dated Dec. 5, 2011.

Challenge to Colville State Tax Agreement Dismissed

Here are the materials in Tonasket v. Sargent (W.D. Wash.):

Colville Motion to Dismiss

Tonasket Response

Colville Reply

DCT Order Granting Colville Motion

Update in Miccosukee Effort to Quash IRS Subpoenas of Banks’ Tax Records

Previous order here.

Here:

Miccosukee Motion for Reconsideration

DCT Order on Miccosukee Motion for Reconsideration

Miccosukee Motion for Stay Pending Appeal

IRS Opposition

Miccosukee Reply

DCT Order Denying Miccosukee Motion for Stay

Seminole Tribe v. Florida: Petition for Review in Fla. SCT over Taxes

Here:

Seminole Tribe Brief on Jurisdiction

Lower court materials are here.

IRS Issues Proposed Guidelines on “Essential Government Function” and “Commercial Activities” Test

Here is the federal register announcement of the proposed rule making, and here is an analysis of the proposal.

Update in Unkechauge v. New York Update: St. Regis Mohawk Objection to “Prepay” Tax Scheme

Here are the materials:

New York Motion for Summary J

St. Regis Mohawk Motion for Summary J

New York Reply

St. Regis Mohawk Reply

Federal Court Dismisses Challenge to Puyallup Tax Agreement

Here are the materials in Miller v. Wright (W.D. Wash.):

DCT Order Dismissing Miller Complaint

Puyallup Motion to Dismiss

Miller Response

Puyallup Reply

SCIA Hearing on E-Commerce: Written Testimony

Here:

Panel #  1

Mr. Geoffrey Blackwell
Chief
Office of Native Affairs and Policy, Consumer and Governmental Affairs Bureau, Federal Communications Commission, Washington, DC

Dr. Howard Hays M.D., M.S.P.H.
Acting Chief Information Officer
Indian Health Service, US Department of Health and Human Services, Washington, DC

Continue reading