IRS files US$5.8m federal tax lien against CCC
The line against the Commonwealth Casino Commission relates to unpaid taxes from 2022.
Northern Mariana Islands.- The Internal Revenue Service (IRS) has imposed a federal tax lien on the Commonwealth Casino Commission (CCC) for over US$5.86m in unpaid taxes from 2022. Revenue officer Martin Humpert said that despite demands for payment, the liability has not been settled.
The notice specified that, under sections 6321, 6322, and 6323 of the Internal Revenue Code, a lien now exists on all properties and rights to property owned by the CCC to cover the unpaid taxes, penalties, interest, and potential additional costs.
CCC board chair Edward DeLeon Guerrero suggested that the lien might be an error on the IRS’s part since the CCC is a government agency. He said the Department of Finance handles all employee payroll and necessary withholdings and that a mailing address listed on the lien belongs to the CNMI Department of Finance.
The CCC has requested a budget of US$4,278,881. CCC board chair Rafael S. Demapan and executive director Andrew Yeom said this would cover personnel costs, operational expenses, and other related expenditures to fulfil their regulatory duties. Some US$1,108,831 was intended for wages, salaries, and board compensation. However, the Office of the Governor has allocated only US$2 to the CCC for the fiscal year 2025.
The commission’s office at the Springs Plaza in Gualo Rai has been closed since January 19, 2023. The CCC, however, continues to uphold its regulatory responsibilities.
Lack of quorum could hold up IPI casino licence revocation hearing
The CCC would currently be unable to proceed with a hearing on the proposed revocation of IPI casino licence due to a lack of quorum. Deleon Guerrero has recused himself from proceedings to serve as an advocate for the petitioner, CCC executive director Andrew Yeom. This leaves the commission short of members to constitute a quorum if the District Court for the Northern Mariana Islands allows it to proceed with the revocation.
Palacios would need to appoint at least one new member, with Senate consent, to move forward with a revocation, which would require unanimous consent from at least three commissioners.
