Eleventh Circuit Briefs and Updated Materials in IRS Subpoena Controversy with Miccosukee

Here are the appellate materials in United States v. Billie:

Miccosukee Opening Brief

US Appellee Brief

Billie Reply

District court materials:

19 Miccosukee Response to Summons

21 US Reply

26 DCT Order Enforcing Subpoena

31 Miccosukee Motion to Stay

33 US Response

34 DCT Order Denying Motion for Stay

35 US Motion for Contempt 36 DCT Order Denying Motion

38 US Second Motion for Contempt

Puyallup Prevails over IRS in Dispute over Levy Notice Seeking Per Capital Payments

Here are the materials in United States v. Puyallup Tribe of Indians (W.D. Wash.):

20 US Cross Motion for Summary J

21 Puyallup Cross Motion for Summary J

22 US Response

23 Puyallup Response

24 DCT Order Granting Tribe’s Motion

An excerpt:

The Government contends that, based on custom and practice, the per capita payments were fixed and determinable. The Government admits that “this is a matter of first impression” (Dkt. 22 at 16), and the Court declines to adopt the Government’s proposition that the rule that levies may attach to discretionary, yet customary payments. Just like there is no guarantee that a subsequent deposit will be made to a levied bank account, there is no guarantee that Turnipseed will receive another per capita payment. While the Tribe strives to provide for its members, it still makes a discretionary monthly decision whether it shall do so. Moreover, the fact that a payment is likely is the same as classifying a sale of personal property as likely. But, according to the regulations, a levy cannot attach until the individual has actually sold the item. Therefore, the Court concludes that the levies in question did not attach to Turnipseed’s per capita payments.

Miccosukee Sues United States, Claiming Illegal Tax Audits and Trust Breach

Here is the complaint in Miccosukee Tribe v. United States (S.D. Fla.):

Miccosukee Complaint

Here is an excerpt:

1. The MICCOSUKEE TRIBE brings this suit to redress intentional and gross breaches of trust by the United States, by and through the Defendants, with respect to the money and property of the MICCOSUKEE TRIBE and its People.

2. This suit involves willful, purposeful, and malicious actions by the United States, by and through the Defendants, by selectively targeting the MICCOSUKEE TRIBE and its People for federal tax audits.
3. The procedures utilized to target the MICCOSUKEE TRIBE and its People were improper, secret, and conflict ridden.
4. These procedures were conflict ridden and improper because they involved dealings with persons acting outside the established scope of employment with the MICCOSUKEE TRIBE and whose legal interests were clearly and substantially adverse to the legal interests of the MICCOSUKEE TRIBE and its People.
5. Although the United States, acting by and through the Defendants, clearly knew that the individuals they were dealing with were acting to the detriment of the MICCOSUKEE TRIBE and its People, it allowed, encouraged, perpetrated, and protected them in order to improperly obtain tax assessments, penalties, and interest against the MICCOSUKEE TRIBE and its People amounting to millions of dollars.
6. Although the United States, acting by and through the Defendants, clearly knew that some of the individuals they were dealing with were actively engaged in violation of the criminal laws of the United States while purporting to represent the interests of the MICCOSUKEE TRIBE, the United States allowed, encouraged, perpetrated, and protected these individuals in order to improperly obtain tax assessments, penalties, and interest against the MICCOSUKEE TRIBE and its People amounting to millions of dollars.
7. These losses to the MICCOSUKEE TRIBE and its People are permanent and of a continuing nature, as interest continues to accrue on the tax assessments instituted by the United States, acting by and through the Defendants.

8. As a direct and proximate cause of the intentional and wrongful actions, as well as the gross breach of trust by the United States, acting by and through the Defendants, the MICCOSUKEE TRIBE and its People have suffered irreparable harm by losing millions of dollars through the Defendants’ arbitrary and indiscriminate imposition of tax liabilities, penalties and interest.

IRS Phone Forum for Indian Tribal Settlement Taxes

Phone Forum for Indian Tribal Settlement Taxes

Date: June 26, 2013

Time: 2 p.m. Eastern Time

What: During this 60 minute presentation we will cover the federal income taxation of:

• Settlement payments in the Cobell case

• Settlement payments covered in Notice 2013-1

• Payments made in response to discrimination claims in the Keepseagle case

Click here to register for this phone forum (AT&T link). Please register as soon as possible because space is limited.

If you already have questions regarding the issues we plan to cover, please email to us at: tege.itg.askus@irs.gov. Please use the subject line: Indian Tribal Settlement Phone Forum. We will attempt to address your questions during the forum.

 

We look forward to the opportunity to serve you on June 26th.

Federal Court Refuses to Dismiss Bribery Charges against Former 29 Palms Attorney

Here are the newest materials in United States v. Kovall (C.D. Cal.):

Omnibus Motion to Dismiss Indictment

US Opposition

Omnibus Reply

No order yet, but news coverage here.