Tax Management for Tribes - Law Seminars International

Featuring Speakers From:
• Dorsey & Whitney LLP
• Kanji & Katzen PLLC
• Marine View Ventures, Inc.
• Moran Public Affairs LLC
• Oregon Department of Revenue
• Salt River Pima-Maricopa
Indian Community
• Stoel Rives LLP
• Suquamish Tribe
• The Consolidated Borough of
Quil Ceda Village
• University of Washington
School of Law
• Washington Department of
Revenue
• Washington Governor’s Office
of Indian Affairs
• Williams & Works, P.A.
• Williams, Kastner & Gibbs
PLLC
An advanced two-day conference on
Tax Management
for Tribes
Navigating the legal landscape of business on tribal lands
February 21 & 22, 2008
Seattle, Washington
Red Lion Hotel
(please note new venue)
Credits: WA CLE 11.25 (call about others)
Quick when/where: 8:30 a.m., 1415 Fifth Ave.
Tax Management for Tribes Conference
February 21 & 22, 2008 | Seattle, Washington
Red Lion Hotel
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08TRIBTWA WS
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Thursday, February 21, 2008
8:00 Registration and Continental Breakfast
8:30 Introduction to Day One: The Legal Landscape and
Tribal Tax Strategies
Michael P. O’Connell, Esq., Program Co-Chair
Stoel Rives LLP ~ Seattle, WA
Susan M. Williams, Esq., Program Co-Chair
Williams & Works, P.A. ~ Corrales, NM
8:45 Overview of Federal, Tribal and State Taxation
Authority on Indian Reservations
Robert Anderson, Esq.,
Director, Native American Law Center
University of Washington School of Law ~ Seattle, WA
9:30 The New Era of Increasing IRS Audits of Tribal
Governments
10:15 Break
IRS’ Office of Indian Tribal Governments (ITG) scrutiny of
tribal government benefits to tribal members; other hot issues
for ITG; preparing for the audit
Mary J. Streitz, Esq.
Dorsey & Whitney LLP ~ Minneapolis, MN
10:30 Tribal Jurisdiction to Impose Possesory Interest Taxes
on On-Reservation Rights-of-Way
Case study of Burlington Northern Santa Fe Railroad
litigation
Susan M. Williams, Esq., Program Co-Chair
11:15 Legal Structure and Current State-Level Issues
Washington: Sales tax and other issues
Mark E. Bohe, Esq., Tax Policy Specialist, Tribal Liason
Washington Department of Revenue ~ Olympia, WA
Oregon: State income tax and its effects on tribal members
living on and near reservations
Karen S. Gregory, Deputy Director
Oregon Department of Revenue ~ Salem, OR
Tom S. Stinnette, Audit Manager
Tax Management for Tribes Conference
12:30 Lunch (On your own)
Oregon Department of Revenue ~ Salem, OR
1:45 Case Study: The Consolidated Borough of Quil Ceda
Village
The new breed of tribal municipalities; municipal tax codes
and tribes as taxing authorities
Lael R. Echo-Hawk, Tribal Attorney
The Tulalip Tribes ~ Tulalip, WA
2:30 Tribal Tax Policy, Administration and Enforcement
Issues
3:15 Break
Case study of Navajo taxation program
Mark C. Graham, Esq.,
Tax Reporting & Collections Supervisor
Salt River Pima-Maricopa Indian Community
Scottsdale, AZ
3:30 Prospects for Fundamental Legislative Changes
Federal legislative prospects: challenges and solutions to tribal
tax jurisdiction and on-reservation combined tax burdens; federal
tax incentives for Indian economic development, including
energy subsidization
Eric D. Eberhard, Esq.
Dorsey & Whitney LLP ~ Seattle, WA
State legislative prospects: Conforming Washington’s tax
structure to the streamlined sales and use tax agreement:
Provisions of HB 1072 and SB 5089 from the 2007 session;
supporters and opponents and their arguments
Marty Loesch, Esq.
Swinomish Indian Tribal Community ~ LaConner, WA
Kelly S. Croman, Esq., General Counsel
Marine View Ventures, Inc. ~ Tacoma, WA
5:00 Reception for Faculty and Attendees Sponsored by
Stoel Rives LLP and Williams & Works, P.A.
About the Conference
LAW SEMINARS
INTERNATIONAL
We dedicate all of our efforts
to producing high-quality
professional education
programs.
Our seminars provide an
opportunity for lawyers to
learn about their clients’
businesses and for the clients
to learn about the legal issues
impacting their business.
www.lawseminars.com
Business activity is rapidly growing and diversifying on many Indian reservations. This has significant tax
implications for Indian tribes balancing the need to encourage business development with that of generating
revenue to support tribal governmental programs, private parties currently engaged in or investigating
business opportunities on Indian reservations, and governments at the federal, state and local levels.
For attorneys, tribal, industry and governmental representatives, non-tribal businesses interested in doing
business with tribes and financial institution executives, this conference offers a comprehensive view of the
current state of tribal taxation. The first day will cover in depth on-reservation jurisdictional issues, IRS
auditing of tribal payments, the effects of state taxation on preservations, designing and administering tax
programs, and coming legislative changes, both state and federal. The second day will highlight strategies
for establishing and financing tribal business entities, conducting non-tribal business on tribal lands, resolving
tax disputes with tribal entities, and specific tribal excise taxes.
~ Program Co-Chairs: Michael P. O’Connell, Esq. and Susan M. Williams, Esq.

8:00 Registration and Continental Breakfast
8:30 Introduction to Day Two: Strategies for Transactions
between Tribes and Non-Tribal Entities
Michael P. O’Connell, Esq., Program Co-Chair
Susan M. Williams, Esq., Program Co-Chair
8:45 Effective Tax Strategies for Establishing and Financing
Tribal Business Entities
10:15 Break
Friday, February 22, 2008
Selecting the type of entity: the pros and cons of LLC’s
Section 17 Corporations, chartered non-profits and tribal
government entities
Rob Roy Smith, Esq.
Ater Wynne LLP. ~ Seattle, WA
Selecting the type of financing: best bonding practices; conduit
financing and what qualifies as an exempt governmental
activity
Patrick G. Boylston, Esq.
Stoel Rives LLP ~ Portland, OR
10:30 Non-Tribal Business Development on Tribal Lands
Tax neutrality agreements: When a non-tribal entity would be
exposed to both tribal and state/local taxes, how do you structure
an agreement so that the tribe agrees not to enforce its tax
to the extent the non-tribal taxes do not go away?
Michael P. O’Connell, Esq., Program Co-Chair
Leasehold taxes: Dealing with Washington’s statute making
non-tribal lessees liable for taxes when paying fair market
rent; strategies for making that go away
Kelly S. Croman, Esq., General Counsel
Marine View Ventures, Inc. ~ Tacoma, WA
11:30 Resolving Tax Disputes with Tribal Entities
Does the tribe have a tax administration code? If not, what do
you want in a contractual process? When do you get to court?
Sharon I. Haensly, Esq.
Williams, Kastner & Gibbs PLLC ~ Seattle, WA
12:15 Lunch
Tax Management for Tribes Conference
1:30 Quick Takes on Special Commodities and Business
Activities
Motor vehicle fuel taxes
Hotel taxes
Timber excise taxes
3:00 Evaluations and Adjourn
Cory J. Albright, Esq.
Kanji & Katzen PLLC ~ Seattle, WA
James Rittenhouse Bellis, Esq.,
Senior Attorney, Legal Department
Suquamish Tribe ~ Suquamish, WA
Michael M. Moran, Owner, CEO
Moran Public Affairs LLC ~ Olympia, WA
Upcoming Related Seminars:
Buying & Selling January 14–15, 2008 Seattle, WA
Electric Power
Marine Shoreline February 1, 2008 Seattle, WA
Development & Permitting
Corporate Agreements March 14, 2008 Seattle, WA
for Corporate Counsel
Tribal Energy & Utilities March 31–April 1, 2008 Cabazon, CA
in California
See more at lawseminars.com
To Register:
Call us at: 800-854-8009 or
206-567-4490
Fax the registration form to us at:
206-567-5058
Email us at:
registrar@lawseminars.com
Web site: www.lawseminars.com
Mail the registration form on the
front page.
Walk-ins are welcome, subject to
space availability.
Registration is complete when
we receive payment or agree to
later payment.
Registration & Other Conference Information
Tuition: Regular tuition for this program
is $895 with a group rate of $795
each for two or more registrants from
the same firm. For government employees,
we offer a special rate of $695. For
students and people in their job for less
than a year, our rate is $447.50. All rates
include admission to all seminar sessions,
food and beverages at breaks, and
all course materials. Make checks payable
to Law Seminars International.
Substitution & Cancellation: You may
substitute another person at any time.
We will refund tuition, less a $50 cancellation
fee, if we receive your cancellation
by 5:00 p.m. on Friday, February
15, 2008. After that time, we will credit
your tuition toward attendance at another
program or the purchase of a Homestudy.
There is a $25 cancellation fee
for Course Materials orders and $50 for
Homestudy orders.
Seminar Location: The conference has
been moved to the Red Lion Hotel,
1415 Fifth Avenue, Seattle, WA 98102,
four blocks north of the Renaissance
Hotel (original location). Sleeping
accommodations are available on a firstcome,
first-served basis beginning at
$199/night. Call 800-504-3909 for reservations.
Sleeping rooms are still available
at the Renaissance Hotel at the special
negotiated rate of $159 for on-line
reservations only on a first-come, firstserved
basis. Go to http://marriott.com/
hotels/travel/seasm-renaissance-seattle-
hotel/ to reserve. Use Corporate Code
L64. If you have additional questions
about the Renaissance, contact them
directly at (206) 583-0300.
Continuing Education Credits:
This program qualifies for 11.25 WA
CLE credits. Upon request, we will apply
for CLE credits in other states and other
types of credits.
If You Cannot Attend: Our complete
Homestudy Course, consisting of a DVD
recording and the written course materials,
is available for $905. The written
course materials alone are available
for $100. We will ship your Homestudy
order via UPS ground within two weeks
after the seminar or the date we receive
payment (whichever is later).

Michael P. O’Connell, Program
Co-Chair, partner at Stoel Rives
LLP, advises on permitting for
energy and other projects on and
outside Indian reservations, leases,
construction contracts, and other
business transactions with Indian
tribes. Previously, he was General
Counsel to the Hopi Tribe.
Susan M. Williams, Program
Co-Chair, shareholder in Williams
& Works, P.A., focuses on legislative
affairs, water law, litigation
and business negotiations.
She successfully argued before
the U.S. Supreme Court and is the
national Co-Chair of the Tribal
Sovereignty Initiative.
Cory J. Albright, partner at
Kanji & Katzen, PLLC, represents
tribal governments in litigation
regarding implementation and
enforcement of treaty rights and
jurisdictional disputes. He also
advises tribal governments regarding
the potential impacts of federal
and state policies.
Robert Anderson, Associate
Professor of Law at the University
of Washington School of Law, is
Director of the School of Law’s
Native American Law Center
and of counsel to Kanji & Katzen
P.L.L.C. He has previously
worked for the Native American
Rights Fund and the Department
of the Interior.
James “Rit” Rittenhouse
Bellis, Senior Attorney with
the Suquamish Tribe Legal
Department, has served as Staff
Attorney to the Arizona Tax Court,
Tax Attorney for the Navajo
Nation Department of Justice and
as general practitioner of federal
Indian law for the Navajo
Nation, the Confederated Tribes
of Colville Reservation and the
Suquamish Tribe.
Patrick G. Boylston, partner at
Stoel Rives LLP, concentrates in
the areas of public law and finance
and commercial finance. He has
handled bond issues of every
08TRIBTWA
Faculty: Tax Management for Tribes Conference February 21 & 22, 2008
Seattle, Washington
type, including general obligation
bonds, revenue bonds, advance
refunding bonds, water and sewer
bonds, and school district bonds.
Mark E. Bohe is a Tax Policy
Specialist with the State of
Washington, Department of
Revenue. Previously he was the
Attorney at District Counsel’s
Office for the IRS.
Kelly S. Croman serves as
General Counsel to Marine View
Ventures, Inc., the wholly-owned
economic development corporation
of the Puyallup Tribe of
Indians. Previously she was inhouse
counsel to the Squaxin
Island Tribe where she focused
on economic development, governmental
relations, and tribal tax
issues.
Eric D. Eberhard is a partner
in Dorsey & Whitney LLP’s
Indian and Gaming Law Practice
Group. Previously he was Deputy
Attorney General of the Navajo
Nation, the Executive Director of
the Navajo Nation’s Washington
Office and Staff Director and
Chief Counsel to the Senate
Committee on Indian Affairs.
Lael R. Echo-Hawk, Tribal
Attorney for the Tulalip Tribes,
provides legal advice and representation
to the Tulalip Tribes
Board of Directors in all manner
of civil litigation, including
employment, gaming and cultural
and natural resources.
Mark C. Graham is the Tax
Reporting & Collections
Supervisor for the Salt River
Pima-Maricopa Indian Community
where he administers a
four-tax program. Previously, he
served as the Executive Director
for the Office of the Navajo Tax
Commission administering a seven-tax
program.
Karen S. Gregory, Deputy
Director of Oregon’s Department
of Revenue, was previously
the Department’s Property Tax
Administrator. Prior to working
at the Department of Revenue she
was Deputy Director and Interim
Director of the Oregon Liquor
Control Commission.
Sharon I. Haensly, of counsel
with Williams, Kastner &
Gibbs PLLC, focuses on tribal
law including corporate structure,
taxes, economic development,
gaming and environmental
compliance. Previously, she was a
staff attorney with the Swinomish
Tribe and the EPA.
Marty Loesch is an Attorney
with the Swinomish Indian Tribal
Community of Washington State.
Michael M. Moran, owner and
CEO of Moran Public Affairs
LLC, was instrumental in passing
recent Quinault Timber Excise
Tax state legislation. He has successfully
lobbied for tribal governments
on property tax, cigarette
tax and other state-level issues.
Rob Roy Smith, of counsel at
Ater Wynne LLP, advises tribal
clients and those doing business
in Indian country on all aspects of
federal law, including economic
development, natural and cultural
resource protection, taxation,
tribal sovereignty and gaming.
Tom S. Stinnette, Audit
Manager for Oregon’s Department
of Revenue, has worked in
almost all of the tax programs
administered by the Department.
Currently he leads a team specializing
in Native American tax
issues.
Mary J. Streitz, partner at Dorsey
& Whitney LLP, represents Indian
tribes, tribal entities, tribal members
and entities doing business
with tribes in all types of federal,
state and tribal tax matters including
tax exemptions, business and
investment tax planning and compliance
with a variety of federal
and state tax laws.
Red Lion Hotel
1415 Fifth Avenue
(206) 971-8000
Who Should Attend:
Attorneys, tribal, industry and
governmental representatives,
non-tribal businesses interested
in doing business with tribes and
financial institution executives
You Will Learn About:
• On-reservation tax jurisdiction—
federal, tribal and state
• Current IRS tribal payment
audits
• Possesory interest taxation of
on-reservation rights-of-way
• Washington and Oregon tribal
tax issues
• Designing and administering
tribal tax programs
• Prospective federal and state
legislative changes
• Forming and financing tribal
business entities
• Conducting non-tribal business
on tribal lands
• Resolving tax disputes with
tribal entities
• Motor vehicle fuel, hotel and
timber excise taxes
• Case Study: Quil Ceda
Village, a new breed of tribal
municipality
To Register:
Mail
800 Fifth Ave., Suite 101
Seattle, WA 98104
Phone
(206) 567-4490
or (800) 854-8009
Fax
(206) 567-5058
Email
registrar@lawseminars.com
www.lawseminars.com
©2007 Law Seminars International