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Tribe Comments on Tribal Government Transition Relief Under New Pension Law

JAN. 22, 2007

Tribe Comments on Tribal Government Transition Relief Under New Pension Law

DATED JAN. 22, 2007
DOCUMENT ATTRIBUTES
  • Authors
    Lupe, Ronnie
  • Institutional Authors
    White Mountain Apache Tribe
  • Cross-Reference
    For Notice 2006-89, 2006-43 IRB 772, see Doc 2006-20493 [PDF] or

    2006 TNT 191-8 2006 TNT 191-8: Internal Revenue Bulletin.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2007-4308
  • Tax Analysts Electronic Citation
    2007 TNT 36-21

 

January 22, 2007

 

 

CC:PA:LPD:PR (NOTICE 2006-89), Room 5203

 

INTERNAL REVENUE SERVICE

 

Post Office Box 7604

 

Ben Franklin Station

 

Washington, DC 20044

 

 

RE: Comments to Notice 2006-89

 

Transition Relief for Indian Tribal Government Plans

 

Internal Revenue Code Section 414(d)

 

 

Dear Sir/Madam:

The purpose of this letter is to provide comments on IRS Notice 2006-89 with regard to the treatment of tribal governments as "governments" under Internal Revenue Code (the "Code") Section 414(d). The White Mountain Apache Tribe, a federally recognized Indian tribal government, urges a reading of the new statutory provisions that would broadly recognize tribal government status. We urge an interpretation that would place tribal governments on par with state and other non-tribal local governments to the fullest extent permitted under the current statutory language.

In that regard, we assert that regulations should not be issued until proper government-to-government consultation has been provided pursuant to Executive Order 13175. Until then, tribal governments should be granted deference in construing the new statutory mandates on a good faith basis. We also urge an extended transitional effective date and relief pending the issuance of post consultation regulations.

We further request that the Internal Revenue Service and the Treasury Department consider the separate technical comments submitted by our attorneys, Yoder & Langford, P.C.

Sincerely,

 

 

Ronnie Lupe

 

Chairman

 

Cc: Tribal Council

 

John Lewis, Executive Director, Inter-Tribal Council of Arizona

 

A.B. Ritchie, Tribal Attorney

 

Robert Yoder, Yoder & Langford
DOCUMENT ATTRIBUTES
  • Authors
    Lupe, Ronnie
  • Institutional Authors
    White Mountain Apache Tribe
  • Cross-Reference
    For Notice 2006-89, 2006-43 IRB 772, see Doc 2006-20493 [PDF] or

    2006 TNT 191-8 2006 TNT 191-8: Internal Revenue Bulletin.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2007-4308
  • Tax Analysts Electronic Citation
    2007 TNT 36-21
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