Legal Memorandum: Service to Secure Compliance with an OIC

Issue: Under federal law, is the IRS required to establish notice was provided in order to secure compliance with an offer-in-compromise (OIC)?

Area of Law: Tax Law
Keywords: Offer-in-compromise (OIC); Notice of deficiency; Taxpayer
Jurisdiction: Federal
Cited Cases: None
Cited Statutes: IRS Manual § (04-14-2011); 26 U.S.C. § 6330
Date: 04/01/2014

The White Earth Nation’s Constitution provides that “[t]he White Earth Nation declares sovereign territorial, political and cultural rights and powers as an independent government and immunity to civil law suits.”  White Earth Nation Const. ch. 4 (current through Nov. 1, 2010).*FN1  However, “[t]he Legislative Council by certain formal policies and procedures shall have the right to waive the sovereign immunity of the government in the best interests of the White Earth Nation.”  Id. 

The White Earth Judicial Code reiterates this sovereign immunity and right to waiver:

Section 2. No Acceptance of State Jurisdiction.


Nothing in this Code shall be deemed to constitute acceptance of or deference to the jurisdiction of the State of Minnesota over any civil . . . matter . . . where such jurisdiction does not otherwise exist.


Section 3. Suits Against the Band.


(a) Sovereign Immunity of Band. The sovereign immunity from suit of the Band . . .in any court, federal, state or tribal is hereby affirmed; nothing in this Code shall constitute a waiver of the Band’s sovereign immunity.


. . . .


(c) Waiver of Sovereign Immunity. The sovereign immunity of the White Earth Band . . . may only be waived by a formal written resolution of the White Earth Tribal Council. All waivers shall be unequivocally expressed in such resolution. No waiver of the Band’s sovereign immunity from suit […]


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