Blue Lake Rancheria Economic Development Corporation v. Commissioner

152 T.C. No. 5

UNITED STATES TAX COURT BLUE LAKE RANCHERIA ECONOMIC DEVELOPMENT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MAINSTAY BUSINESS SOLUTIONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16150-17L, 16189-17L. Filed March 6, 2019. In these consolidated cases P1 is a corporation of a federally recognized Indian Tribe with a charter issued by the Department of Interior (DOI) under sec. 17 of the Indian Reorganization Act (IRA sec. 17). P2 is a division of P1. R initiated collection actions under I.R.C. secs. 6320 and 6330 against P1…