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Miccosukee Tribe hit with tax liens for per capita payments

Filed Under: Litigation
More on: 11th circuit, bia, florida, igra, immunity, irs, miccosukee, per caps, taxation
The Miccosukee Tribe of Florida and its members have been hit with million of dollars in tax liens related to their gaming per capita payments, The Miami Herald reports.

The tribe must pay $170 million in taxes on per capita payments, according to the Internal Revenue Service. Tribal members failed to pay $58 million in income taxes on those payments, the IRS said.

“The Miccosukee people will continue to pay all applicable lawful taxes, as they always have, and we will continue our efforts to find a fair and workable solution to this dispute,’’ Chairman Colley Billie said in a statement to the Herald.

The Indian Gaming Regulatory Act allows tribes to share gaming revenues with their members. However, tribes must submit a revenue allocation plan to the Bureau of Indian Affairs.

The Miccosukee Tribe has not submitted a plan, the BIA has said in the past.

IGRA also contains clear language on the taxation of per capita payments. Sec. 2710 of the law reads:
(3) Net revenues from any class II gaming activities conducted or licensed by any Indian tribe may be used to make per capita payments to members of the Indian tribe only if--

. . .

(D) the per capita payments are subject to Federal taxation and tribes notify members of such tax liability when payments are made.

In October 2012, the 11th Circuit Court of Appeals ruled that the tribe can't assert sovereign immunity over records related to gaming per capita payments. The IRS sought the information as part of an investigation into the tribe and its members.

Get the Story:
IRS slams Miccosukee Indians with $170 million in tax liens (The Miami Herald 5/22)

11th Circuit Decision:
Miccosukee Tribe v. US (October 15, 2012)

Related Stories:
Opinion: Miccosukee Tribe loses decision over gaming per caps (10/22)
Miccosukee Tribe loses decision in casino per capita tax case (10/16)

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