Mary J. Streitz
PEOPLE

Mary J. Streitz

Partner
streitz.mary@dorsey.com

Overview

MARY ADVISES CLIENTS IN TAX CONTROVERSIES WITHIN THE IRS, THE MINNESOTA DEPARTMENT OF REVENUE AND IN THE FEDERAL AND STATE COURTS AND AGENCIES.

Mary is a Partner and Co-Chair of the Indian and Gaming practice group. She represents Indian tribes, tribal entities, tribal members, and entities doing business with tribes in all types of federal, state, and tribal tax matters, involving advice regarding available tax exemptions, business and investment tax planning, representation in tax controversies in the IRS, in the state taxing agencies, and in the courts, legislative and administrative lobbying on tax policy matters, and compliance with applicable federal and state tax laws involving employment taxes, income taxes, property taxes, sales and use taxes, and other excise and transaction taxes.

Mary also is Co-Chair of the Tax Controversy and Litigation practice group. She represents all types of clients in tax controversies within the IRS and the Minnesota Department of Revenue and in the federal and state courts.

Mary also provides federal and state tax advice and planning for business and nonprofit corporations, other business entities, and individuals.

Education & Admissions

New York University School of Law (J.D., 1984), Articles Editor, 1983-1984, Staff Member, 1982-1983,
Annual Survey of American Law

Carleton College (B.A., Political Science, 1980), magna cum laude, Phi Beta Kappa

Admissions

  • Minnesota
  • U.S. Supreme Court
  • U.S. District Courts for the District of Minnesota, the Western District of Michigan, and the Eastern District of Wisconsin
  • U.S. Court of Federal Claims
  • U.S. Courts of Appeals for the Sixth, Eighth, Ninth, Tenth, and Federal Circuits
  • U.S. Tax Court

Experience

Representative Work

  • Mashantucket Pequot Tribe v. Town of Ledyard et al., 2012 WL 1069342 (D. Conn. Mar. 27, 2012) (slip copy), holding that federal law precluded the Town of Ledyard from imposing its personal property tax on the Tribe’s leased gaming machines and, as a result, awarding summary judgment to the Tribe. This decision was recently reversed by the U.S. Court of Appeals for the Second Circuit, and the Tribe has not yet decided whether to file a certiorari petition.
  • Mashantucket Pequot Tribe v. Town of Ledyard, et al., 2008 WL 4298377 (D. Conn. Sept. 18, 2008), holding that broad financial information regarding the Tribe is not discoverable by the Town and the State of Connecticut in a case concerning the applicability of the Town’s personal property tax to gaming equipment leased by the Tribe and used in the Tribe’s gaming enterprise, because the parties’ relative financial circumstances are not relevant to federal preemption analysis
  • Winnebago Tribe of Nebraska, et al. v. Morrison, et al., Case No. 02-4070-JTM (D. Kan. Sept. 6, 2007), awarding summary judgment to tribes engaged in Indian nation-to-Indian nation trading against Kansas officials who sought to enforce the Kansas motor fuel tax laws against the tribes and tribal officials
  • Winnebago Tribe of Nebraska, et al. v. Kline, 150 P.3d 892 (Kan. 2007), deciding certified question of interpretation of state taxing statute in favor of tribes and tribal officials
  • Kohler Co. v. Commissioner, TC Memo 2006-152 (U.S. Tax Court 2006), rejecting IRS's asserted estate tax deficiencies in excess of $60 million in case involving valuation of stock in privately held company
  • Keweenaw Bay Indian Community v. Naftaly, 452 F.3d 514 (6th Cir.), cert. denied, 127 S. Ct. 680 (2006), affirming grant of summary judgment noted below
  • Keweenaw Bay Indian Community v. Naftaly, 370 F. Supp. 2d 620 (W.D. Mich. 2005), granting summary judgment enjoining Michigan officials from enforcing the Michigan General Property Tax Act against lands owned in fee simple by the tribe and tribal members within their Indian reservation
  • Winnebago Tribe v. Stovall, 341 F.3d 1202 (10th Cir. 2003), affirming a preliminary injunction granted by the District of Kansas enjoining Kansas officials from enforcing the Kansas motor fuel tax laws against tribes and tribal officials engaged in Indian nation-to-Indian nation trading
  • Winnebago Tribe v. Stovall, 216 F. Supp. 2d 1226 (D. Kan. 2002), granting the preliminary injunction discussed above
  • Winnebago Tribe v. Stovall, 205 F. Supp. 2d 1217 (D. Kan. 2002), granting a temporary restraining order in the same case
  • Little Six, Inc. v. United States, 210 F.3d 1361 (Fed. Cir. 2000), holding that federal wagering taxes do not apply to Indian tribal governments
  • PLRs not yet released to public (Aug. 14, 2013), granting hardship waivers of 60-day IRA rollover period
  • PLR 200511006 (Nov. 23, 2004), ruling that funds distributed to tribal members constitute income from a fishing-rights related activity and therefore are exempt from federal income, FICA, and FUTA taxes
  • TAM 200106007 (Feb. 12, 2001), holding that trust program for minor tribal members gives rise to income tax when amounts are distributed from the trusts to the tribal members and not before
  • IRS unpublished general information letter (Oct. 25, 2000), discussing the income tax consequences of a tribal housing loan program with a loan forgiveness feature, involving a significant issue of first impression in the IRS National Office
  • PLR 200022048 (June 5, 2000), similar to TAM 200106007
  • PLR 199908006 (Nov. 17, 1998), ruling that deferred per capita benefit program for electing adult tribal members using Rabbi trust funding vehicle achieves income tax deferral
  • PLR 9847018 (Nov. 20, 1998), ruling that tribal corporation will be treated as a state for purposes of issuance of tax-exempt obligations

News & Resources

Articles

U.S. Supreme Court Hands Down Two Significant Tax Decisions
New Tax Act
The Trump Administration announced two key appointments to Indian Affairs posts in the Department of the Interior this week
The Law on Tribal Court Jurisdiction over Non-Members Stands with Supreme Court’s Tied Vote in Dollar General Corp. v. Mississippi Band of Choctaw Indians
Supreme Court Rejects Challenge to the Use of Tribal-Court Convictions as Predicate Offenses in Federal Domestic Violence Prosecutions
Supreme Court Unanimously Holds that Omaha Tribe’s Reservation Not Diminished by 1882 Statute
IRS Issues Notice Addressing Impact of the Tribal General Welfare Exclusion Act of 2014 on Existing IRS Guidance
Monumental Change Announced for Alaska Native Tribes—BIA will Allow Alaskan Land to be Taken into Trust
IRS Issues Final Revenue Procedure Addressing Application of General Welfare Exclusion to Tribal Government Programs
Counterpoint: Clarifying the facts around where you live for tax purposes
Congress Passes H.R. 8, the American Taxpayer Relief Act, and Averts the “Fiscal Cliff”
IRS Issues Notice Addressing Application of General Welfare Exclusion to Tribal Government Programs
IRS Authorizes Optional TEDB Volume Cap Extensions, Requests Comments on Reallocation of Volume Cap
Treasury Requests Comments on Tribal Economic Development Bonds
IRS Announces Allocation Procedures for Tribal Economic Development Bonds
Economic Stimulus Alert: Tribal and Other Public Comment Sought on Stimulus Allocation
Indian Law Practice Group Releases Supreme Court Alert: Carcieri et al. v. Salazar et al.
Economic Stimulus Alert: New Tax-Favored Financing Opportunities for Tribal Governments
Co-Author, Report of the IRS Advisory Committee on Tax Exempt and Government Entities: Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal Governments
Co-Author, Report of the IRS Advisory Committee on Tax Exempt and Government Entities: Review of Voluntary Self Compliance Program for Indian Tribal Governments

News & Press Mentions

54 Dorsey Lawyers in Minneapolis Selected for Inclusion in The Best Lawyers in America 2019 and 2019 Lawyers of the Year
Dorsey’s Native American Law Practice and Partners Again Ranked Nationally by Chambers USA 2018
Chambers USA 2018 Recognizes Dorsey Lawyers and Practices in Minnesota
Dorsey Partner Mary Streitz Remarks on Tax Code Changes and Opportunity for Tribes
51 Dorsey Lawyers in Minneapolis Selected for Inclusion in The Best Lawyers in America 2018 and 2018 Lawyers of the Year
Dorsey’s Native American Law Practice and Partners Again Ranked Nationally by Chambers USA 2017
Chambers USA 2017 Recognizes Dorsey Lawyers and Practices in Minnesota
Chambers USA 2017 Recognizes Dorsey Lawyers and Practices
Dorsey Partner Mary Streitz Discusses Florida Tribe Members Facing Back Taxes
48 Dorsey Lawyers in Minneapolis and Fargo Selected for Inclusion in The Best Lawyers in America 2017 and 2017 Lawyers of the Year
Dorsey’s Native American Law Practice and Partners Again Ranked Nationally by Chambers USA 2016
Chambers USA 2016 Recognizes Dorsey Lawyers and Practices in Minnesota
Chambers USA 2016 Ranks Dorsey Lawyers and Practices
Dorsey Partner Mary Streitz Comments on Seminoles High Court Tax Case
Dorsey Partner Mary Streitz Discusses Justices Decision to Review Non-Tribal History in Jurisdiction Fight
Dorsey Partner Mary Streitz Discusses Circuit Court's Seminole Tax Ruling
45 Dorsey Lawyers in Minneapolis and Fargo Selected for Inclusion in "The Best Lawyers in America®" 2016 and "Best Lawyers of the Year"
Dorsey’s Native American Law Practice and Partners Again Ranked Nationally by Chambers USA 2015
Chambers USA 2015 Recognizes Dorsey Lawyers and Practices in Minnesota
Dorsey Partner Mary Streitz Discusses Treasury Buckberg's Role with Native American Tribes
Dorsey Partners Durocher and Streitz Remark on Handling Legal Matters for Tribes
Dorsey Partner Mary Streitz Discusses Native American Cases to Watch in 2015
Chambers USA 2014 Ranks Dorsey Lawyers and Practices
Dorsey’s Indian Law Group and Partners Again Ranked Nationally by Chambers USA 2013

Select Presentations

  • Moderator, “Tribal Listening Session – Tax & Investment Reform” at upcoming Native American Finance Officers Association (“NAFOA”) Fall Finance and Tribal Economies Conference in Tulsa, Oklahoma, October 2017
  • Co-Presenter, “Taxable Fringe Benefits: What Tribal Government Employers Must Know” at NAFOA Semi-Annual Conference in Charlotte, North Carolina, September 2016
  • Co-Presenter, “Diversify Revenues through Rights-of-Way, Land Leasing and Taxation” at NAFOA Semi-Annual Conference on Gila River Indian Reservation, Arizona, April 2016
  • Co-Presenter, “Practical Implications of Trust Status: Adapting Your Approach to Tribal Business Planning” Law Seminars International Conference on Tribal Economic Development and Sovereignty in Anchorage, Alaska, March 2016
  • Luncheon Speaker, “Agua Caliente v. Riverside County – With a Focus on NITA’s Amicus Curiae Brief” at National Intertribal Tax Alliance (“NITA”) 17th Annual Tribal Tax Conference in Niagara Falls, New York, September 2015    
  • Co-Presenter, “The Economics of Marijuana in Indian Country” at NAFOA Semi-Annual Conference in Austin, Texas, April 2015
  • Co-Presenter, “Tribal Programs and the General Welfare Exclusion Act” at NITA 16th Annual Tribal Tax Conference in Valley Center, California, September 2014
  • Co-Presenter, “Tax Litigation Update” at NITA 16th Annual Tribal Tax Conference in Valley Center, California, September 2014
  • Co-Presenter, “Is Your Tribe in Compliance with the GWE Final Guidance?” at NAFOA Semi-Annual Conference in San Diego, California, September 2014
  • Co-Presenter, “Taxation in Indian Country: Overview and Recent Developments” at Seattle University School of Law Tribal Governmental Business Law 2014 in Seattle, Washington, June 2014
  • Presenter, “Stopping State Taxation on Indian Reservations: The Bracker Balancing Test” at MAIBA/MN CLE 2014 Indian Law Conference in Prior Lake, Minnesota, May 2014
  • Co-Presenter, “Effectively Navigating the IRS’ New General Welfare Guidelines” at NAFOA Semi-Annual Conference in New Orleans, Louisiana, April 2014
  • Co-Presenter, “Will Your General Welfare Programs Survive an IRS Audit?” at NAFOA Semi-Annual Conference in Seattle, Washington, September 2013
  • Co-Presenter, “General Welfare Doctrine of Federal Tax Laws” at NITA Annual Seminar on Tulalip Tribes Reservation in Washington, August 2013
  • Co-Presenter, “Taxation in Indian Country: Hot Federal Tax Issues” at Arizona Bar Association Annual Convention in Phoenix, Arizona, June 2013
  • Presenter, “Taxation in Indian Country: Overview of Federal, Tribal, and State Taxing Authority and Hot Federal Tax Issues” at Law Seminars International (”LSI”) Indian Law Conference in Minneapolis, Minnesota, June 2013
  • Presenter, “Recent Developments with respect to Taxation of Per Capita Payments and Other Tribal Distributions to Tribal Members” at MAIBA/MN CLE 2013 Indian Law Conference in Hinckley, Minnesota, June 2013
  • Co-Presenter, “IRS General Welfare Panel Discussion” at NAFOA Semi-Annual Conference in Nashville, Tennessee, April 2013
  • Co-Presenter, “IRS Enforcement in Indian Country, the Miccosukee Case, and Other Case Studies Illustrating the Relationship Between the IRS and Indian Tribal Government” at ABA Section of Taxation 2013 Mid-Year Meeting in Orlando, Florida, January 2013
  • Moderator, “The Fiscal Cliff Update” at Dorsey & Whitney LLP in Minneapolis, Minnesota, January 2013
  • Co-Presenter, “Tribal Leader Briefing Session on New IRS Proposed General Welfare Exclusion Guidance” a National Webinar sponsored by National Congress on American Indians (“NCAI”), NAFOA, and various regional tribal organizations, December, 2012
  • Moderator, “The Approaching Fiscal Cliff: Change or More of the Same?” at Dorsey & Whitney LLP in Minneapolis, Minnesota, October 2012
  • Co-Presenter, “Litigation Update” at NITA Annual Seminar in Tulsa, Oklahoma, September 2012
  • Presenter, “Creating General Welfare Programs and Dealing with the IRS” at NAFOA Semi-Annual Conference in San Diego, California, September 2012
  • Presenter, “Tax Reform: Prospects for Reform Benefitting Indian Tribes and Indian Country” at NCAI Mid-Year Conference in Lincoln, Nebraska, June 2012
  • Presenter, "The New Era of Increasing IRS Audits of Tribal Governments: Procedural Matters and Hot Issues" at LSI Tribal Tax Management Conferences in Minneapolis, Minnesota, January 2009, and Seattle, Washington, February 2008
  • Presenter, "Tax Issues for Employers" at Dorsey & Whitney LLP Tribal Labor and Employment Seminar at Mille Lacs Reservation, October 2007
  • Co-presenter, "Federal Tax and IRS Update" and "Tax Treatment of Tribal Member Benefits/Per Capita Distributions" at NITA Annual Seminar in Prior Lake, Minnesota, August 2006
  • Co-presenter, "Tax Advantages for Economic Development" at NITA Annual Seminar in Cabazon, California, September 2005
  • Co-presenter, "Federal Taxes for Gaming and Distribution Issues" and "State Tax Litigation Update" at NITA Annual Seminar in Albuquerque, New Mexico, September 2004
  • Instructor, two-day "Indian Taxation" course at Falmouth Institute in Las Vegas, Nevada, January 2004
  • Co-presenter, “Per Capita Benefits and Opportunities for Tax Deferral,” “Tribal General Welfare Programs,” “State Taxation in Indian Country,” and “IRS Developments Involving Tribal Tax-Exempt Financings and Other Tribal Matters” at Dorsey & Whitney LLP Workshop on “Current Tax Issues Facing Tribes: Practical Solutions and Opportunities” in Seattle, February 2003
  • Speaker, “Indian Tribal Government Tax Issues” at gatherings of IRS officials and tax practitioners in Washington, D.C., November 2002, and in Minneapolis, June 2002
  • Co-presenter, “Louisiana Taxation in Indian Country” at the Louisiana-Tribal Tax Summit, a gathering of Louisiana and tribal officials in Kinder, Louisiana, November 2002
  • Co-speaker, “Per Capita Income, Trusts & Taxation” at Minnesota Institute of Legal Education Seminar on “Indian Law Issues” in Saint Paul, April 2001
  • Co-presenter, "The Role of General Counsel in Tax Audits and Controversies," Dorsey & Whitney's Third Annual General Counsel Symposium, 1992
  • Speaker, "Federal Tax Aspects of Buying and Selling a Business: A Thumbnail Sketch," Hennepin County Bar Association section meeting, November 1992
  • Speaker at numerous other seminars and workshops on matters involving taxation of Indian tribes, tribal corporations and tribal members

Industries & Practices

  • Energy & Natural Resources
  • Indian & Alaska Native
  • Non-Profit & Tax Exempt Organizations
  • Tax
  • Tax Controversy & Litigation

Professional & Civic

Professional Achievements

  • Madeline Island Music Camp, Member of Board of Directors 1991 to 2004, 2006 to present, Secretary of Corporation, 1994 to 2004, Member of Finance Committee 2006 to present
  • The Bakken Trio, Member of Board of Directors 2009 to present, Member of Finance and Compensation Committee 2013 to present, Member of Executive Committee, 2016 to present, Vice President of Corporation 2016 to 2017, Secretary of Corporation 2017 to present
  • Member, IRS Advisory Committee on Tax Exempt and Government Entities, 2006 to 2009
  • Benilde-St. Margaret's School, Member of Board of Directors 1992-1996, Board Vice-Chair 1993-1994, Board Chair 1994-1995
  • Co-manager of Dorsey & Whitney pro bono legal services program in 1994 and 1995
  • Member, American Bar Association, Minnesota State Association, Hennepin County Bar Association, and Minnesota Women Lawyers
  • Special Member, Minnesota American Indian Bar Association

Accolades

Chambers USA 2018 Leading Individual  Ranked in USA Chambers 2017 Leading Individual  Ranked In - USA Chambers and Partners 2016 - Leading Individual   Ranked in Chambers USA 2015 - Leading Individual

  • Named one of “America’s Leading Business Lawyers” by Chambers USA (Native American Law), 2013-2018
  • Listed in Best Lawyers in America©, 2012-2019

North Star Lawyer logo

  • MSBA North Star Lawyer, 2012-2017
Mary J. Streitz