Whether the clear language of Title 25 of the Code of Federal Regulations, and the exclusive authority over federally recognized Indian Tribes granted to the Secretary of Interior under 25 U.S.C. § 2, controls the determination of how the Miccosukee Tribe compensates its members for the use of their lands, to the exclusion of any other federal agency, including the Internal Revenue Service

QUESTION PRESENTED This Court is presented with a case of first impression regarding the authority of a Federally recognized Indian Tribe, the Miccosukee Tribe of Indians of Florida (“Miccosukee Tribe” or “Tribe”), to determine how to compensate its members for the use of their lands. The Bureau of Indian Affairs (“BIA”), which has exclusive authority over matters arising out of Indian affairs, has never challenged the Miccosukee Tribe’s longstanding compensation method. Rejecting the authority of the Miccosukee Tribe and the BIA, the Courts below adopted the position of the Internal Revenue Service (“IRS”), which recast payments for the use of tribal lands as taxable distributions of net gaming revenue. The question presented is: Whether the clear language of Title 25 of the Code of Federal Regulations, and the exclusive authority over federally recognized Indian Tribes granted to the Secretary of Interior under 25 U.S.C. § 2, controls the determination of how the Miccosukee Tribe compensates its members for the use of their lands, to the exclusion of any other federal agency, including the Internal Revenue Service