Tribe Comments on Tribal Government Transition Relief Under New Pension Law
Tribe Comments on Tribal Government Transition Relief Under New Pension Law
- AuthorsLupe, Ronnie
- Institutional AuthorsWhite Mountain Apache Tribe
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-4308
- Tax Analysts Electronic Citation2007 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.
Ronnie Lupe
Chairman
John Lewis, Executive Director, Inter-Tribal Council of Arizona
A.B. Ritchie, Tribal Attorney
Robert Yoder, Yoder & Langford
- AuthorsLupe, Ronnie
- Institutional AuthorsWhite Mountain Apache Tribe
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-4308
- Tax Analysts Electronic Citation2007 TNT 36-21