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Overview
MARY ADVISES CLIENTS IN TAX CONTROVERSIES WITHIN THE IRS, THE MINNESOTA DEPARTMENT OF REVENUE, AND IN THE FEDERAL AND STATE COURTS AND AGENCIES, AND IS A LEADING NATIONAL EXPERT REGARDING TAXATION IN INDIAN COUNTRY.
Mary is a Partner and Co-Chair of the Indian and Alaska Native 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 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 Experience
- 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 reversed by the U.S. Court of Appeals for the Second Circuit
- 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 (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
July 14, 2020
June 4, 2020
April 3, 2020
December 21, 2017
October 18, 2017
March 22, 2016
April 21, 2015
December 23, 2014
June 4, 2014
January 3, 2013
December 6, 2012
November 2, 2011
March 12, 2009
February 25, 2009
February 24, 2009
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
June 11, 2008
News & Press Mentions
August 15, 2024
August 17, 2023
August 18, 2022
December 21, 2020
May 7, 2018
May 30, 2017
August 15, 2016
May 31, 2016
October 8, 2015
May 19, 2015
April 10, 2015
Events & Speaking Engagements
January 24, 2023
April 22, 2020
Select Presentations
- Presenter, “Litigation Update” and “Tobacco Tax Update,” National Inter-Tribal Tax Alliance Conference, Tulsa, OK (March 2022)
- Presenter, “Coronavirus Response: Tax Considerations” at REDW Webinar for Tribal Governments regarding CARES Act, May 2020
- Panelist, “Tax Matters and Strategies for Tribes," Native American Finance Officers Association (“NAFOA”) Fall Finance & Tribal Economies Conference, San Antonio, TX (September 2021)
- Moderator, “Cross-Functional Response for Managing in Critical Times" at NAFOA Virtual Conference, April 2020
- Presenter, “Labor & Employment 2020 Symposium: Tax and Benefits Challenges Ahead,” Dorsey & Whitney LLP Webinar, April 2020
- Presenter, “What Manufacturing Companies Need to Know About the Stimulus Bills,” Dorsey & Whitney LLP Webinar co-sponsored by Huntsman Corporation, April 2020
- Presenter, “The Stimulus Act: What Is It and How Will it Help You?,” Dorsey & Whitney LLP Webinar, March 2020
- Panelist, “IRS Audits” at Conference of Tribal Lending Commissioners Spring Conference 2020, Las Vegas, March 2020
- Panelist, “Combating Dual Taxation Through Litigation: One Tribe’s Experience” at Mandan, Hidatsa and Arikara Nation Second Annual Taxation in Indian Country Conference in Las Vegas, Nevada, December 2019
- Presenter, “U.S. Department of the Treasury Consultation – Taxation of Tribally-Chartered Corporations” at Mandan, Hidatsa and Arikara Nation Second Annual Taxation in Indian Country Conference in Las Vegas, Nevada, December 2019
- Panelist, “Planning for Economic Success – The Road Less Traveled” at REDW Tribal Finance & Leadership Conference in Las Vegas, Nevada, November 2019
- Panelist, “Opportunity Zones: An Introduction to Tax Benefits, the Definitions, and Eligible Investments” at Minnesota CLE Minnesota Real Estate Institute in Saint Paul, Minnesota, October 2019
- Presenter, “Indian Law 101 for Third Parties Wishing to Contract with Indian Tribes and Tribal Entities” at Goldman Sachs & Co., LLC in New York, New York, October 2019
- Moderator, “General Welfare as an Alternative to Per Capita Payments” at NAFOA Fall Finance & Tribal Economics Conference at Mystic Lake Center in Prior Lake, Minnesota, October 2019
- Panelist, “Gaming Revenue Distributions to Minors and Students (KiddieTax),” at 21st Annual National Intertribal Tax Alliance (“NITA”) Conference in Santa Fe, New Mexico, August 2019
- Panelist, “Taxation and Tribes: Changes and Challenges in Minnesota and Beyond” at Minnesota American Indian Bar Association (“MAIBA”)/Minnesota CLE 2019 Indian Law Conference at Mystic Lake Center in Prior Lake, Minnesota, May 2019
- Moderator, “Judicial Watch: Decisions Impacting Indian Country” at NAFOA Fall Finance & Tribal Economics Conference on Santa Ana pueblo in Santa Ana, New Mexico, October 2018
- Presenter, “Beyond the Tweets: Perspectives on the Trump Administration’s Impact on Indian Country,” at Minnesota American Indian Bar Association/Minnesota CLE 2018 Indian Law Conference on Shakopee Mdewakanton Sioux Community reservation in Prior Lake, Minnesota, May 2018
- Presenter, “2017 Tax Cuts & Jobs Act: What You Should Know, Individual Tax Reform,” Dorsey U, Minneapolis, Minnesota, February 2018
- 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 (“LSI”) 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 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 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
Nonprofit & Tax Exempt Organizations
Explore This Practice View client achievements related to this practice View resources related to this practiceTax Controversy & Litigation
Explore This Practice View client achievements related to this practice View resources related to this practice- Indian & Alaska Native
- Nonprofit & Tax Exempt Organizations
- Tax
- Tax Controversy & Litigation
Professional & Civic
Professional Achievements
- 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
- Madeline Island Chamber Music (formerly 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 2021
- 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, Minnesota State Association, Hennepin County Bar Association, and Minnesota Women Lawyers
- Special Member, Minnesota American Indian Bar Association
Accolades
- Named one of “America’s Leading Business Lawyers” by Chambers USA (Native American Law), 2013-2024
- Named a Best Lawyers® Lawyer of the Year, Native American Law, 2025
- Listed in Best Lawyers in America©, 2012-2025
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- Contributed more than 100 Challenge pro bono hours, 2020-2022
- MSBA North Star Lawyer, 2012-2023
