American Bar Association
 
Section of Taxation: INDIAN TRIBAL TAX COMMITTEE

Section of Taxation:
INDIAN TRIBAL TAX COMMITTEE

Welcome!

Welcome to the Indian Tribal Tax Committee! The Indian Tribal Tax Committee is the Tax Section's newest committee. As pre-constitutional domestic sovereigns, tribes stand in a unique legal relationship to federal, state and local governments. The interplay between federal and state taxing authority and tribal sovereignty poses continuing challenges for tax practitioners. From the 1830's to the 1950's the United States Supreme Court decided eight cases on Indian taxes. From the 1950's to today, the number of Supreme Court decisions on Indian tax issues has quadrupled. There has been a similar upswing in federal and state decisions on tax issues. In addition, each tribe possesses sovereign power to tax activities within their jurisdiction. Tribes have only just begun to impose taxes on economic activity in Indian country. How the 565 federally-recognized tribal governments will choose to exert their respective taxing powers going forward poses cutting edge policy issues for those interested in federal Indian law or tax policy.

The Indian Tribal Tax Committee offers an opportunity for ABA members to learn about and debate good policy and practice in Indian tax law. Our committee will work at a national level with stakeholders and practitioners to develop and influence tax policy, tax administration and tax law affecting tribes and their members. We will provide opportunities not only for learning, but also for interacting with practitioners in tribal tax and finance to exchange ideas, strategies, experiences, and learn about current developments in matters of Indian tax and finance.

The Committee offers exceptional CLE programs on procedural issues and hot topics involving federal and state tax audits, tax exempt financing, employee plans, and development and improvement of tribal tax codes, as those subjects relate to Indian tribes, tribal members or Indian country. We will regularly meet with officials from the Internal Revenue Service, U.S. Treasury, Department of Justice and state revenue departments to address rules, regulations and tax policy. In addition, this committee will comment on pending rules, regulations and legislation affecting tribes and their members.

Committee Materials from Recent Meetings

Did you know thousands of pages of cutting-edge committee program materials are available to you as a Tax Section member? These documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials. Access these materials now.

Programs, Meetings and Events

Section Events

    Holding Company Jurisdictions for Investments in Latin America - What You Need To Know Now

    07/15/2015-07/15/2015

    Latin America has been a strong pole of attraction for international investors and corporate groups. These include many US MNCs which hold, manage and control their operations in the region either directly from the US or through holding companies established in different jurisdictions. In recent years, ...

    Choosing Wisely: When to Use (or Not Use) Mediation to Obtain Cost-Effective Closure in Exam & Collection Cases

    07/29/2015-07/29/2015

    Which cases are best suited for mediation or Fast Track Settlement? What are the factors to consider before making a recommendation to your client? What is the optimal point in the process exam, appeals, or docketed case to use these techniques for maximum cost effectiveness? Is the analysis different ...

    Oil and Gas Partnerships

    08/26/2015-08/26/2015
    The Fairmont Southampton
    Bermuda

    This panel will discuss partnership tax issues that arise in the context of oil and gas partnerships. The panel will introduce the basic concepts of depletion and intangible drilling costs and how they are typically allocated in the partnership context. We will discuss not only oil & gas partnerships ...

Leadership

Chair:

Lennihan, Joseph

Vice-Chair:

Beetso, Derrick

Committee Roster  

Modified by Heather Wallace on August 29, 2012

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