U.S. 324, 342] (POWELL, J., dissenting). None of the waters are stocked by the State. 742">54 T.C. ] See, e. g., Washington v. Confederated Tribes of Colville Indian Reservation, The Department has provided the Tribe with any management assistance which the Tribe has requested; such requests have been limited. (1980); Williams v. Lee, supra; Warren Trading Post v. Arizona Tax Comm'n, Merrion, supra, at 137; Bracker, supra, at 151; Montana v. United States, supra; 18 U.S.C. ] For example, the Indian Financing Act of 1974, 25 U.S.C. Footnote 13 U.S. 165 Mescalero Apache Tribe 575-464-9276 Note: Employment opportunities with the Mescalero Apache Tribe enforce tribal preference policies and applicants must apply through the Human Resources Office unless otherwise instructed by the department in which the applicant is applying. 263">117 T.C. 1 The Tribe has about 5,000 members and its own government. 2006-211. Learn more . other [contexts]." patchwork application of state and tribal regulations remains consistent with sound management of the reservation's resources. It is true that section 3402(d) seems to place the burden on the taxpayer to show that the income tax is paid. This authority (1980), quoting United States v. Mazurie, On remand, the Court of Appeals adhered to its earlier decision. Social Security Number or Tribal Census Number: Fill has a huge library of thousands of forms all set up to be filled in easily and signed. 1971). App. 630 F.2d 724 (1980). U.S. 1014 Id. The Commissioner normally accepts Form 4669, Statement of Payments Received, as prima facie evidence that a worker filed an individual income-tax return and paid the income tax due. PO Box 227 Mescalero, NM 88340. The Mescalero Apache Tribe is recognized under the Indian Reorganization Act of 1934 and has a reservation in south-central New Mexico. U.S., at 562 Not the right email? 4016, 2017 U.S. Tax Ct. LEXIS 12. Subparagraph (C) raises a few more questions. Held, further, the fact that the burden of proof is on P to show its workers paid income tax does not make their confidential return information nondiscoverable. threaten the Tribe's political or economic security." 719">46 Fed. See NILL catalog records for the tribal code. Ibid. Indian tribal law." 450 Sec. 1503 & 1507. The tribal ordinances, which establish bag limits and seasons and provide 6 We stated that that determination does not depend "on mechanical or absolute conceptions of state or tribal sovereignty, but call[s] for a particularized inquiry into the nature of the state, federal, and tribal interests at stake." Appellate venue of our decisions is defined by section 7482. [ Life, 42 A.F.T.R.2d (RIA) 78">42 A.F.T.R.2d (RIA) 78-5915, a company sued for*22 a tax refund by establishing that its workers were independent contractors and not employees. [462 (footnote omitted). With him on the briefs were Paul Bardacke, Attorney General, and Paul A. Lenzini. U.S. 371, 381 1321(b), 1322(b), to undertake and regulate economic activity within the reservation, Merrion, But that may still not be enough. Syllabus. In McClanahan we concluded that the Buck Act, 4 U.S.C. (1982). . ] These lands comprise the 23.8 acres remaining of the "small holdings claims," see n. 1, supra; 10 acres granted to St. Joseph's Catholic Church by the Act of Mar. Certain additional facilities at the Inn were completely funded by the EDA as public works projects, and other facilities received 50% funding from the EDA. , n. 11. [462 Please try again. U.S. 324, 338] Our decision in Montana v. United States, supra, does not resolve this question. Section 6103(a) does provide a general rule that returns and the information on returns should be kept confidential. The following opinions cover similar topics: CourtListener is a project of Free See NILL catalog records for other tribe materials. 447 Jones, 411 U.S. 145 (1973) Mescalero Apache Tribe v. Jones. The application of New Mexico's laws to on-reservation hunting and fishing by nonmembers of the Tribe is pre-empted by the operation of federal law. Cf. U.S., at 557 U.S. 544 Use Fill to complete blank online MESCALERO APACHE TRIBE pdf forms for free. 984, 25 U.S.C. 7. But it sees a way out: Section 3402 lets an employer in this situation escape tax liability if it can show the workers whom it labeled independent contractors paid income tax on their earnings. 82-331 Argued: April 19, 1983 Decided: June 13, 1983 With extensive federal assistance, respondent Indian Tribe has established a comprehensive scheme for managing the fish and wildlife resources on its reservation in New Mexico. See generally Bracker, supra, at 143 (footnote omitted); Ramah Navajo School Bd., Fields are being added to your document to make it really easy to fill, send and sign this PDF. United States Tribal Courts Directory. Look first at what relationships count. [462 191">64 T.C. This case was first on the Court's 2015 trial calendar for El Paso, Texas, but we continued it because the parties agreed that it was going to require a greater-than-average amount of pretrial work. 3371 et seq. [462 Footnote 6 9 The State also cannot point to any off-reservation effects that warrant state intervention. We have stressed that Congress' objective of furthering tribal self-government encompasses far more than encouraging tribal management of disputes between members, but includes Congress' overriding goal of encouraging "tribal self-sufficiency and economic development." Deputy Solicitor General Claiborne argued the cause for the United States as amicus curiae urging affirmance. Plan for the Use and Distribution of Mescalero Apache Judgment Funds in The "intent and purpose of the Reorganization Act was `to rehabilitate the Indian's economic life and to give him a chance to develop the initiative destroyed by a century of oppression and paternalism.'" Anyone practicing in Tribal Court will need to know where the Court is located, how it is organized, and who to contact for more information. 25 U.S.C. All forms are printable and downloadable. 400 The Court stressed that in Montana the pleadings "did not allege that non-Indian hunting and fishing on [non-Indian] reservation lands [had] impaired [the Tribe's reserved hunting and fishing privileges]," id., at 558, n. 6, or "that non-Indian hunting and fishing on fee lands imperil the subsistence or welfare of the Tribe," id., at 566, and that the existing record failed to suggested "that such non-Indian hunting and fishing . 947">794 F. Supp. The Tribe's Constitution, which was approved by the Secretary on January 12, 1965, requires the Tribal Council, Development of the reservation's fish and wildlife resources has involved a sustained, cooperative effort by the A tribe's power to exclude nonmembers entirely or to condition their presence on the reservation is equally well established. 447 ] Briefs of amici curiae urging reversal were filed by Robert K. Corbin, Attorney General of Arizona, Steven J. Id., at 16a. [ 411 New Mexico v. Mescalero Apache Tribe - Wikipedia Footnote 19 An employer can get hit with a big tax bill if it misclassifies its employees as independent contractors because it would not have collected and paid over this withholding tax. U.S. 463 Background. P.O. Here we have some help from a district court in Nebraska. See Montana v. United States, 433 Some species of game never leave tribal lands, and the State points to no specific interest concerning those that occasionally do. We agree that whether the Tribe's workers paid their tax liabilities in full tends to show whether they considered themselves independent contractors or employees and thus directly relates to their relationship with the Tribe. U.S. 463 The Court reached this conclusion by examining the competing tribal, federal, and state interests at stake, rather than narrowly focusing on an express congressional intent . [462 The employee gets a credit on his income-tax bill for the money withheld by his employer from his paycheck. In addition, the Tribe obtained a $6 million loan from the Bank of New Mexico, 90% of which was guaranteed by the Secretary of the Interior under the Indian Financing Act of 1974, 25 U.S.C. See alsosec. US 9th Circuit Opinions and Cases | FindLaw Footnote 18 During the 2009-11 tax years the Tribe either employed or contracted with several hundred workers. [ 448 Footnote 26 U.S. 165 312 ] In Washington v. Confederated Tribes the Court held that the sales of tribal smokeshops which sold cigarettes to nonmembers were subject to the state sales and cigarette taxes. 29, 1928, ch. The Apachean tribes were historically very powerful . Unlike the State, the Tribe permits a person to purchase an elk license in two consecutive years. See Bracker, , and on the State's interest in conserving a scarce, common resource. In 1977 the Tribe filed suit against the State and the Director of its Game and Fish Department in the United States District Court for the District of New Mexico, seeking to prevent the State from regulating on-reservation hunting or . (1978). `NL%v
nh *F.eFq'n11F\1jeQ&U4~yr{X Jezw"]E&+5Tq,ooy~B8kxc yZk1J+/-I]} *n U&|)^uJ^'/#T%H$[ 89iyrZflIzVZ5K+/"i6K4}jzZcE=rZApot^W*X. State laws in contrast are based on considerations not necessarily relevant to, and possibly hostile to, the needs of the reservation. Piscatelli v. Commissioner, 64 T.C. Departments & Programs - Official Website of the Mescalero Apache Tribe V), pursuant to which the Mescalero Apache Tribe adopted its Constitution. The United States has also contributed substantially to the creation of the reservation's game resources. 448 Id., at 156-157. That law, which grants limited criminal and civil jurisdiction over Indian reservations to States which meet certain requirements, contains a provision which expressly excludes authority over hunting and fishing. Mescalero Apache Tribe v. Jones, supra, at 148-149. It made its first motion to compel discovery before even trying informal discovery. U.S. 324, 343] endobj
It is important to emphasize that concurrent jurisdiction would effectively nullify the Tribe's authority to control hunting and fishing on the reservation. Memo. No. The Tribe tried to do just that, but it was only partly successful because many of the Tribe's former workers have moved, and some live in hard-to-reach areas where they lack cell-phone service and even basic utilities. (C) if such return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding; The first problem is that the circuits are split on the question of whomsection 6103 information can be disclosed to under subsection (h)(4). [462 sec. U.S. 463, 502 . Moreover, this aspect of tribal sovereignty has been expressly confirmed by numerous federal statutes. ] Even so, the Court acknowledged that "Indian tribes retain inherent sovereign power to exercise some forms of civil jurisdiction over non-Indians on their reservations, even on non-Indian fee lands." 411 The court found disclosure proper in judicial and administrative tax proceedings in general. (1980); Moe v. Salish & Kootenai Tribes, L. 280. Bracker, Because the Tribe seeks information that is both disclosable and discoverable, we hold for the Tribe. The fish and wildlife resources are either native to the reservation or were created by the joint efforts of the Tribe and the Federal Government. US Supreme Court Opinions and Cases | FindLaw All forms are printable and downloadable. 2d 1260">851 F. Supp. U.S. 49, 62 xZ[o6~7@`Te"Q,r>}P3Xg(IR7"Engtz~:>iz&Om6on?ggJTJrusx@I(, h% I W/Ae) YE@vp%L4^ZN\1E&m:#-3wJfLS(kAJVelQ, United States Supreme Court. The District Court ruled in the Tribe's favor and granted declaratory and injunctive relief. All forms are printable and downloadable. But then, in a published but nonprecedential order issued a year after Tavery, the Tenth Circuit relied on Tavery to uphold the disclosure of a return,*20 but specifically reasoned that because the introductory wording of section 6103(h)(4) allows disclosure of a "return or return information," the government may disclose either returns or return information under subsection (h)(4)(B). 2 0 obj
and that in exceptional 148 T.C. 450 -220 (1959). ] These efforts have included controlling and reducing the population of other animals, such as wild horses and cattle, which compete for the available forage on the reservation. Footnote 12 448 App. 2016); In re United States, 669 F.3d 1333">669 F.3d 1333, 1339-40 (Fed. endobj
Footnote 27 The Tribe was in the end unable to find 70 of these workers and thus could not secure executed Forms*14 4669 from them. Contact Us - Cal Indian Legal Services U.S. 134 MESCALERO APACHE TRIBAL COURT (Mescalero Apache Tribe), On average this form takes 9 minutes to complete. Certain broad considerations guide our assessment of the federal and tribal interests. Pursuant to its Constitution and to an agreement with the Bureau of Sport Fisheries and Wildlife, (1975). New Mexico has not contributed significantly to the development of the elk herd or the other game on the reservation, which includes antelope, bear, and deer. . 82-331. , quoting Hines v. Davidowitz, Rule 71(c) requires a moving party to "annex the interrogatories to the motion, with proof of service on the other party, together with the answers and objections, if any.". and Supp. 1301 et seq., likewise reflects Congress' intent "to promote the well-established federal `policy of furthering Indian self-government.'" 447 198 %PDF-1.5
However, any financial interest the State might have in this case is simply insufficient to justify the assertion of concurrent jurisdiction. 719, 722 (2000) (disclosure of return information authorized in connection with suit by taxpayer seeking tax credit); United States v. N. Tr. In Guarantee Mut. Using federal funds, the Tribe has established eight artificial lakes which, together with the reservation's streams, are stocked by the Bureau of Sport Fisheries and Wildlife of the United States Fish and Wildlife Service, Department of the Interior, which operates a federal hatchery located on the reservation. Click the verification link in your email to start sending, signing and downloading documents. [ By A. Schwartz and M.J.B. 433 (1982); Bracker, supra; Central Machinery Co. v. Arizona Tax Comm'n, 7. 11 (1905) (recognizing that hunting and fishing "were not much less necessary to the existence of the Indians than the atmosphere they breathed"). 677">104 T.C. U.S. 145, 152 Tribal Headquarters [ edit | edit source] Mescalero Apache Tribe. -567. The Commissioner first argues that he is barred by section 6103 from disclosing information to the Tribe. The MESCALERO TRIBAL COURT (Mescalero Apache Tribe) form is 1 page long and contains: Use our library of forms to quickly fill and sign your Mescalero Apache . MESCALERO APACHE TRIBE. This document has been signed by all parties. 669 (hunting), and the Dingell-Johnson Act, 16 U.S.C. The decision in Worcester v. Georgia, 6 Pet. (1974). To get the most out of Fill, please switch to a free modern browser such as Google Chome or Safari. ", [ Requiring tribal ordinances to yield whenever state law is more restrictive would seriously "undermine the Secretary's [and the Tribe's] ability to make the wide range of determinations committed to [their] authority." U.S. 164, 177 See also United States v. Winans, 435 1 0 obj
During each of these years the Tribe*13 timely issued Forms W-2 to its employees, and Forms 1099 to its contractors. U.S. 136, 142 to Brief in Opposition 25a. This document is locked as it has been sent for signing. New Mexico v. Mescalero Apache Tribe | Case Brief for Law School 425 ] The State has not stocked any waters on the reservation since 1976. Concurrent state jurisdiction would supplant this regulatory scheme with an inconsistent dual system: members would be governed by tribal ordinances, while nonmembers would be regulated by general state hunting and fishing laws. 98). The Court held that New Mexico was preempted from regulating the Mescalero's commercial fish and game program. (1979); Fisher v. District Court, Mescalero Apache Tribe v. Rhoades, 804 F. Supp. 251 (D.N.M. 1992) Sex offenders who: 1) are convicted in Mescalero Apache Tribal Court; 2) reside on the Mescalero Apache Indian Reservation; 3) are incarcerated on the Reservation; 3) are students on the Reservation or 4) are employed on the Reservation must register with the Tribe. Id. SECTION 3. No. U.S. 191 L. 280 specifically confirms the power of tribes to regulate on-reservation hunting and fishing. <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
For larger documents this process may take up to one minute to complete. Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973) The vast majority of the nonmember hunters and fishermen on the reservation are not residents of the State of New Mexico. Mescalero Apache Tribe, 462 U.S. 324 (1983)). We had no occasion to decide whether a Tribe may only exercise this authority in a manner permitted by a State. Is there a difference here between disclosure of a return and disclosure of return information? 22. Under this view the State would be free to impose conditions more restrictive than the Tribe's own regulations, including an outright prohibition. Steward v. Mescalero Apache Tribal Court, No. CIV 15-1178 JB/SCY How the Tribe's workers viewed themselves--as employees or independent contractors--is a factor in worker-classification cases. This document has been signed by all parties. Footnote 15 George E. Fettinger argued the cause for respondent. PDF Constitution and Bylaws of The Apache Tribe of The Mescalero Reservation The Tribe would thus exercise its authority over the reservation only at the sufferance of the State. Mescalero Apache Tribe - 462 U.S. 324, 103 S. Ct. 2378 (1983) Rule: . Constitution of the Mescalero Apache Tribe (1971)." L. 280 granting States criminal jurisdiction over Indian reservations under certain conditions provides that States are not thereby authorized to. Footnote 28 Sec. With extensive federal assistance, respondent Indian Tribe has established a comprehensive scheme for managing the fish and wildlife resources on its reservation in New Mexico. ; Ramah Navajo School Bd., supra, at 845. stream
In Bracker we reviewed our prior decisions concerning tribal and state authority over Indian reservations and extracted certain principles governing the determination whether federal law pre-empts the assertion of state authority over nonmembers on a reservation. Sec. . 118 433 [ The data on the rolls varies to some extent. -483 (State may require tribal shops to collect state cigarette tax from nonmember purchasers). Filed: PDF Special Diabetes Program for Indians Fiscal Year 2020 Grant Programs by <>
SEc. Although New Mexico does not claim that it can require the Tribe to permit nonmembers to hunt and fish on the reservation, it claims that, once the Tribe chooses to permit hunting and fishing by nonmembers, such hunting and fishing is subject to any state-imposed conditions. First, what is a "transactional relationship" under section 6103, and is the employer/worker relationship included within it? (1965); Fisher v. District Court, supra; Kennerly v. District Court of Montana, 71a. The criminal offenses over which the Courts of the Mescalero Apache Tribe have jurisdiction may be embodied in a Code of Laws, adopted by ordinance of the tribal council, and subject to review by the Secretary of the Interior. U.S., at 154 Once finished you can manually add any additional fields and signatures to the document by dragging them from the toolbar. The hunting and fishing permitted by the Tribe occur entirely on the reservation. U.S. 423 459 Phone 575-464-9311. 13 Golsen v. Commissioner, 54 T.C. The Tribe is organized under the Indian Reorganization Act of 1934, 48 Stat. But how? Trespassers may be referred for prosecution under 18 U.S.C. Our Rule 70(b) says that information is discoverable or not "regardless of the burden of proof involved." The Indian Civil Rights Act of 1968, 25 U.S.C. MARSHALL, J., delivered the opinion for a unanimous Court. U.S. 324, 345]. Syllabus With extensive federal assistance, respondent Indian Tribe has established a comprehensive scheme for managing the fish and wildlife resources on its reservation in New Mexico. U.S. 217, 220 When, as was probably inevitable, informal discovery didn't cause the Commissioner to give up the information, the Tribe again moved to compel discovery of the Commissioner's records, but it was not in compliance with Rule 71(c) because it failed to attach the required documentation.4 The Tribe's current motion to compel discovery--this time in compliance with our Rules--asks that we decide an issue that it turns out we have not yet analyzed in any opinion: Can an employer take discovery of its workers' IRS records to reduce its own tax liability*15 under section 3402? See Brief for United States as Amicus Curiae 2, n. 3. The traditional notions of Indian sovereignty provide a crucial "backdrop," Bracker, supra, at 143, citing McClanahan, supra, at 172, against which any assertion of state authority must be assessed. But what if the employee actually paid the tax on his income even though it wasn't withheld? ; and by David L. Wilkinson, Attorney General, Richard L. Dewsnup, Solicitor General, and Dallin W. Jensen and Michael M. Quealy, Assistant Attorneys General, for the State of Utah. Webster's Third New International Dictionary 2425 (2002). We hold that the Tribe's workers' return information is disclosable under section 6103(h)(4)(C). Log in, Virtual Information Session for BIE Off-Reservation Residential Schools, Tribal Council declare a new Tribal holiday to honor the Apache people, WIOA Program currently taking applications. U.S. 544, 557 of Oral Arg. 411 [462 450 et seq., as well as the Indian Reorganization Act of 1934, 25 U.S.C. (1976), such authority may be asserted only if not pre-empted by the operation of federal law. Pub. Argued December 12, 1972. , and to defray 11, 113 T.C.M. For more information go to: The Consortium greatly acknowledges the efforts of the students of theTribal Law Journalat the University of New Mexico School of Law for the research they conduct to update the information included in the. Mescalero - Wikipedia Id., at 174, 175-177. U.S., at 175 R reclassified P's workers as employees and determined that P owed the applicable withholding tax under I.R.C. 436 Website. Fill is the easiest way to complete and sign PDF forms online. Santa Clara Pueblo v. Martinez, to Brief in Opposition 7a-8a. 937, 948 (1983) (citing Branerton Corp. v. Commissioner, 64 T.C. 31.3402(a)-1(b), Employment Tax Regs. U.S. 324, 340] [ Footnote 3 Administrative Office of the Courts (AOC), Court Decisions on Pretrial Release and Detention Reform, Court Rules for Pretrial Release and Detention, Public Safety Assessment For Pretrial Release and Detention, NMSC Commission on Mental Health and Competency, Safe Exchange & Supervised Visitation (SESV), Bernalillo County Criminal Justice Coordinating Council (BCCJCC), How to contact Tribal Courts in your Jurisdiction, How to contact State Courts in your Jurisdiction, Indian Child Welfare Act (ICWA)/Title IV-E, Juvenile Detention Alternatives Initiatives (JDAI). The recommendations are made in light of the conservation needs of the reservation, which are determined on the basis of annual game counts and surveys. 3375(a), (b). The MESCALERO TRIBAL COURT (Mescalero Apache Tribe) form is 1 page long and contains: Country of origin: US We held that the Crow Tribe could not as a general matter regulate hunting and fishing on those lands. A Short History of Indian Law in the Supreme Court Footnote 14 1 See Branerton Corp. v. Commissioner, 61 T.C. He served one term, until early 2010. . Fill has a huge library of thousands of forms all set up to be filled in easily and signed. (1971). They have also rejected the proposition that pre-emption requires "`an express congressional statement to that effect.'" -382 (1886), cited in United States v. Wheeler, Section 3402(a) requires every employer to deduct and withhold a tax on the wages it pays. Fields are being added to your document to make it really easy to fill, send and sign this PDF. Similar policies underlie the Indian Self-Determination and Education Assistance Act of 1975, 25 U.S.C. The tribal enterprise in this case clearly involves "value generated on the reservation by activities involving the Trib[e]." 7482(b)(1)(B). That assumption is also embodied in an agreement between the Tribe and the Department of the Interior's Bureau of Sport Fisheries and Wildlife, see n. 8, supra, which openly acknowledges that tribal regulations need not agree with state laws. U.S., at 174 A State's regulatory interest will be particularly substantial if the State can point to off-reservation effects that necessitate state intervention. circumstances a State may assert jurisdiction over the on-reservation activities of tribal members. File type: PDF. 7482(b)(1)(A); for a corporation we ask where its principal place of business was, sec. The answer is that the employer is off the hook--section 3402(d) provides:If the employer, in violation of the provisions of this chapter, fails to deduct and withhold the tax under this chapter, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer * * *. U.S. 423 575-464-4494. The Tribe permits a hunter to kill both a buck and a doe; the State permits only buck to be killed. 4 0 obj
You will recieve an email notification when the document has been completed by all parties. Bracker, supra, at 143. Upload your own documents or access the thousands in our library. Eisen v. Carlisle & Jacquelin, 417 U.S. 156">417 U.S. 156, 179, 94 S. Ct. 2140">94 S. Ct. 2140, 40 L. Ed. U.S. 324, 344] It's up to the party opposing the production to show that the information is not discoverable. The assertion of concurrent jurisdiction by New Mexico not only would threaten to disrupt the federal and tribal regulatory scheme, but also would threaten Congress' overriding objective of encouraging tribal self-government and economic development. New Mexico seeks to apply its own laws to hunting and fishing by nonmembers on the reservation. MOTION ALLEGING VIOLATION OF PROTECTION OR RESTRAINING ORDER (Mescalero Apache Tribe), Dissolution of Marriage (Mescalero Apache Tribe), APPLICATION TO MODIFY, TERMINATE, OR EXTEND THE ORDER (Mescalero Apache Tribe), Name Change Check List MESCALERO APACHE TRIBAL COURT (Mescalero Apache Tribe), Affidavit Estate Check List MESCALERO APACHE TRIBAL COURT (Mescalero Apache Tribe), MESCALERO APACHE TRIBAL COURT MESCALERO APACHE RESERVATION, NEW (Mescalero Apache Tribe), PETITION FOR RETURN OF CASH BOND (Mescalero Apache Tribe), Adoption Check List Affidavit MESCALERO APACHE TRIBAL COURT (Mescalero Apache Tribe), Child Support Check List Affidavit / Petition for (Mescalero Apache Tribe), APPEAL FORM MESCALERO APACHE TRIBAL COURT MESCALERO APACHE (Mescalero Apache Tribe), MESCALERO TRIBAL COURT (Mescalero Apache Tribe), Notice of Legal Representation (Mescalero Apache Tribe), PAYROLL DEDUCTION AUTHORIZATION FORM MESCALERO APACHE TRIBAL COURT (Mescalero Apache Tribe), PAYMENT PLAN REQUEST FORM (Mescalero Apache Tribe), MESCALERO APACHE TRIBAL COURT Request for Records (Mescalero Apache Tribe), Dear Interested Applicant, Thank you for your interest (Mescalero Apache Tribe), MOTOR VEHICLE OPERATOR'S LICENSE AND DRIVING RECORD (See (Mescalero Apache Tribe). Footnote * (Emphasis added.) The trial court consist of a chief judge and two associate judges appointed by the President of the Mescalero Apache Tribe in accordance by the tribal council of not less than a three-fourths majority vote. 424, 426 (1975). And section 6103(h)(4) begins: "A return or return information may be disclosed in a*19 Federal or State judicial or administrative proceeding pertaining to tax administration". Mescalero Apache Tribe SWITCA has allowed Tribal Courts to bring cases before a panel of experienced judges to render decisions at the appellate level for those Tribes that do not have the financial means or governmental infrastructure to .