MESCALERO APACHE TRIBE v. COMMISSIONER

Docket No. 28120-14.

148 T.C. 291 (2017)

148 T.C. No. 11

MESCALERO APACHE TRIBE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 5, 2017.


Attorney(s) appearing for the Case

David P. Leeper and John E. Leeper , for petitioner.

Jason D. Laseter , for respondent.


OPINION

This is a worker classification case about hundreds of workers whom their employer — an Indian tribe — called independent contractors but whom the Commissioner called employees. The Mescalero Apache Tribe has moved to compel discovery of the IRS's records of those workers and argues that whatever it...

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