indian taxation

Oneida’s Tax Claims against New York Dismissed without Prejudice

Matthew L.M. Fletcher

Here are the materials on remand from the Second Circuit in Oneida Indian Nation v. Paterson (N.D. N.Y.):

DCT Order Dismissing without Prejudice

OIN Motion to Dismiss without Prejudice

NY Opposition to OIN Motion

NY Motion for Summary J

OIN Opposition to NY Motion

NY Reply

The Second Circuit’s remand and materials are here.

Update in Northern Arapaho Tribe v. Harnsberger (Suit to Oppose State Taxes)

Matthew L.M. Fletcher2 Comments

Here are the appellee briefs (the appellant brief is here):

Fremont County Appellee Brief

Wyoming Appellee Brief

Eastern Shoshone Brief

US Brief

Rainbird Sentencing (Conviction for Selling Smokes in N.M. without a Tax Stamp)

Matthew L.M. Fletcher

Here:

Paul Rainbird Sentencing

The sentencing memoranda are here.

Arizona Appellate Court Decides Non-Indian Tax Case arising on Indian Lands

Matthew L.M. Fletcher2 Comments

Here is the opinion in Arizona Dept. of Revenue v. South Point Energy Center LLC.

Here is the taxpayer’s position (which the court rejected):

In November 2001, South Point informed the Department of its legal position that based on the lease with the Tribe, the personal property at the facility “is not subject to Arizona’s property tax.” As to the Department’s request to visit the facility, South Point stated that the request “would have to be approved by the Tribe” and that “the Tribe does not want the Department of Revenue purporting to exercise its jurisdiction on the Tribe’s sovereign lands.”

 

Ute Mountain Ute Tribe Cert Petition in Natural Resources Tax Case

Matthew L.M. Fletcher

Here are the materials:

Final UMUT Petition for Certiorari

Appendix – Final

The questions presented are:

1. Does a state have the power to tax minerals production within the territorial boundaries of an Indian nation when the state provides no services in that location whatsoever, and where the tribe’s members cannot even vote in that state’s elections, amounting to taxation without representation?

2. Does Cotton Petroleum Corp. v. New Mexico, 490 U.S. 163 (1989), permit New Mexico to tax oil and gas operators’ activities on Indian trust land even where, as here, “the State has nothing to do with the on-reservation activity,
save tax it”?

Tenth Circuit materials are here.

Cook Inlet Regional Corp. Tax Suit against Chickaloon Native Village

Matthew L.M. Fletcher

Here:

CIRI Complaint

Judge Lamberth Enjoins PACT Act in Gordon v. Holder

Matthew L.M. Fletcher4 Comments

Here is the BLT coverage. And the materials:

Gordon Motion for PI

USA Response

City of New York Amicus Brief

Convenience Stores Amicus Brief

Public Citizen Litigation Group Amicus

Gordon Reply [includes significant attachments]

USA Reply

DCT Order Enjoining PACT Act

Federal Sentencing of New Mexico Indians Convicted of Selling Smokes without State Tax Stamp

Matthew L.M. Fletcher1 Comment

Here are the materials in United States v. Rainbird (D. N.M.):

Rainbird Sentencing Memorandum

Ortiz Sentencing Memorandum

Florida Jurisdictional Brief in Seminole Tax Dispute

Matthew L.M. Fletcher

Here.

Seminole’s petition is here.

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

Matthew L.M. Fletcher

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