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Litigation
Miccosukee Tribe disputes IRS over taxes on per capita payments


The Miccosukee Tribe of Florida says its members don't have to pay federal taxes on their share of gaming revenues.

The tribe distributes revenues to 650 members four times a year. According to The Miami Herald, the payment comes to about $61,000 a year.

The Internal Revenue Service is trying to determine whether tribal members paid taxes on the money. But the tribe says the federal government cannot impose a tax on another sovereign.

The Indian Gaming Regulatory Act says tribes can share gaming revenues with their members. But the Miccosukee Tribe reportedly hasn't submitted a revenue allocation plan to the Bureau of Indian Affairs.

IGRA also states that per "capita payments are subject to federal taxation" and states that "tribes [must] notify members of such tax liability when payments are made."

Get the Story:
Miccosukee tribe fighting IRS over income taxes (The Miami Herald 8/2)

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Miccosukee Tribe under scrutiny for $61K per capita payments (6/29)
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Miccosukee Tribe asserts sovereignty against IRS summons (5/21)