{"id":777016964,"date":"2024-07-04T08:34:24","date_gmt":"2024-07-04T11:34:24","guid":{"rendered":"https:\/\/focusgn.com\/asia-pacific\/?p=777016964"},"modified":"2026-04-22T08:29:31","modified_gmt":"2026-04-22T11:29:31","slug":"irs-files-us5-8m-federal-tax-lien-against-ccc","status":"publish","type":"post","link":"https:\/\/focusgn.com\/asia-pacific\/irs-files-us5-8m-federal-tax-lien-against-ccc","title":{"rendered":"IRS files US$5.8m federal tax lien against CCC"},"content":{"rendered":"\n

The line against the Commonwealth Casino Commission relates to unpaid taxes from 2022.<\/p>\n\n\n\n\n\n\n\n

Northern Mariana Islands.- The Internal Revenue Service (IRS) has imposed a federal tax lien on the Commonwealth Casino Commission (CCC)<\/strong> for over US$5.86m in unpaid taxes from 2022. Revenue officer Martin Humpert<\/strong> said that despite demands for payment, the liability has not been settled. <\/p>\n\n\n\n

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.<\/p>\n\n\n\n

CCC board chair\u00a0Edward DeLeon Guerrero<\/a>\u00a0<\/strong>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.<\/p>\n\n\n\n

The CCC has requested a budget of US$4,278,881<\/a>. CCC board chair Rafael S. Demapan<\/strong> and executive director Andrew Yeom<\/strong> 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.<\/p>\n\n\n\n

The commission\u2019s office at the Springs Plaza in Gualo Rai has been closed since January 19, 2023<\/a>. The CCC, however, continues to uphold its regulatory responsibilities.<\/p>\n\n\n\n

Lack of quorum could hold up IPI casino licence revocation hearing<\/h2>\n\n\n\n

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\u00a0<\/strong>has recused himself from proceedings to serve as an advocate for the petitioner, CCC executive director\u00a0Andrew Yeom<\/strong>. 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.<\/p>\n\n\n\n

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.<\/p>\n","protected":false},"excerpt":{"rendered":"

The line against the Commonwealth Casino Commission relates to unpaid taxes from 2022.<\/p>\n","protected":false},"author":176,"featured_media":26855,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"is_press_release":false,"is_interview":false,"is_opinion":false,"focusai_summary":"The Commonwealth Casino Commission (CCC) in the Northern Mariana Islands faces a US$5.86m federal tax lien from the IRS for unpaid 2022 taxes, despite claims of government agency status. Concurrently, the CCC is critically underfunded with a US$2 budget allocation for FY2025 and lacks a quorum, paralyzing its ability to conduct essential regulatory duties, including the proposed revocation of IPI's casino license.","focusai_entities":"Internal Revenue Service, Commonwealth Casino Commission, Martin Humpert, Edward DeLeon Guerrero, Rafael S. Demapan, Andrew Yeom, CNMI Department of Finance, Office of the Governor, IPI","focusai_location":"Northern Mariana Islands, Gualo Rai","focusai_target_profile":"ceo_executive (0.9), regulator (1.0), compliance_legal (0.9), operator_casino (0.85), investor_analyst (0.9), supplier_vendor (0.75), journalist_researcher (0.95)","focusai_suggestions":[{"label":"Impact on IPI License?","query":"What are the immediate and long-term implications of the CCC's lack of quorum on the proposed revocation of IPI's casino license, and what legal avenues remain for resolution?"},{"label":"Regulatory Governance Failure?","query":"How does the IRS tax lien and the Office of the Governor's drastic budget cut reflect on the broader governance framework and financial oversight of regulatory bodies within the CNMI?"}],"footnotes":""},"categories":[16336,163],"tags":[21613],"class_list":["post-777016964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-australasia-news","category-finance-news","tag-commonwealth-casino-commission"],"_links":{"self":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/777016964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/users\/176"}],"replies":[{"embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/comments?post=777016964"}],"version-history":[{"count":2,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/777016964\/revisions"}],"predecessor-version":[{"id":777016979,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/777016964\/revisions\/777016979"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/media\/26855"}],"wp:attachment":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/media?parent=777016964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/categories?post=777016964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/tags?post=777016964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}