{"id":777017608,"date":"2024-07-26T08:43:09","date_gmt":"2024-07-26T11:43:09","guid":{"rendered":"https:\/\/focusgn.com\/asia-pacific\/?p=777017608"},"modified":"2026-04-22T07:48:08","modified_gmt":"2026-04-22T10:48:08","slug":"cnmi-division-of-revenue-taxation-questions-irs-tax-lien-against-casino-regulator","status":"publish","type":"post","link":"https:\/\/focusgn.com\/asia-pacific\/cnmi-division-of-revenue-taxation-questions-irs-tax-lien-against-casino-regulator","title":{"rendered":"CNMI Division of Revenue &amp; Taxation questions IRS tax lien against casino regulator"},"content":{"rendered":"\n<p>The CNMI Division of Revenue &amp; Taxation has cited potential errors in the assessment.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p>Northern Mariana Islands.-\u00a0The CNMI Division of Revenue &amp; Taxation is questioning a federal tax lien on\u00a0<strong>the Commonwealth Casino Commission (CCC)<\/strong>\u00a0for over US$5.86m in unpaid taxes from 2022 filed by the US Internal Revenue Service. <\/p>\n\n\n\n<p>According to Mariana&#8217;s Variety, assistant attorney general<strong> Dustin Rollins<\/strong>, serving as legal counsel for Revenue &amp; Taxation, said employees were included in the filings of the CNMI government. He has provided the IRS with copies of W-2 forms for the commission&#8217;s 10 employees for the 2022 tax year.<\/p>\n\n\n\n<p>CCC board chair\u00a0<a href=\"https:\/\/focusgn.com\/asia-pacific\/edward-c-deleon-guerrero-to-continue-as-ccc-chairman\" target=\"_blank\" rel=\"noreferrer noopener\">Edward DeLeon Guerrero<\/a><strong>\u00a0<\/strong>had suggested that the lien might be an error on the IRS\u2019s 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<p>Guerrero pointed out that the tax lien seemed to pertain only to the fourth quarter of the 2022 tax year. He argued that it was impossible for the CCC, with just 10 employees, to incur a US$5.8m tax lien for that period. Revenue &amp; Taxation has yet to receive a response from the IRS.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The CNMI Division of Revenue &amp; Taxation has cited potential errors in the assessment.<\/p>\n","protected":false},"author":176,"featured_media":18684,"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 CNMI Division of Revenue & Taxation is challenging a US$5.86m federal tax lien filed by the IRS against the Commonwealth Casino Commission (CCC) for unpaid 2022 taxes. The CNMI argues the lien is erroneous, citing the CCC's status as a government agency with payroll handled by the Department of Finance, and the disproportionate amount for only 10 employees.","focusai_entities":"CNMI Division of Revenue & Taxation, Commonwealth Casino Commission, US Internal Revenue Service, Dustin Rollins, Edward DeLeon Guerrero, CNMI government, Department of Finance","focusai_location":"Northern Mariana Islands, US","focusai_target_profile":"ceo_executive (0.75), regulator (1.0), compliance_legal (0.95), operator_casino (0.7), investor_analyst (0.7), supplier_vendor (0.7), journalist_researcher (0.9)","focusai_suggestions":[{"label":"IRS Response Impact?","query":"What are the potential implications for the Commonwealth Casino Commission's operational autonomy and regulatory authority if the IRS upholds the federal tax lien?"},{"label":"Governance Framework Review?","query":"Does this inter-agency dispute necessitate a review of the CNMI's internal governance frameworks and financial oversight protocols for its governmental entities, particularly those with regulatory functions?"}],"footnotes":""},"categories":[16336,163],"tags":[21613],"class_list":["post-777017608","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\/777017608","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=777017608"}],"version-history":[{"count":2,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/777017608\/revisions"}],"predecessor-version":[{"id":777017611,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/posts\/777017608\/revisions\/777017611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/media\/18684"}],"wp:attachment":[{"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/media?parent=777017608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/categories?post=777017608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/focusgn.com\/asia-pacific\/wp-json\/wp\/v2\/tags?post=777017608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}