THE Internal Revenue Service of the U.S. Department of the Treasury has filed a federal tax lien notice in federal court against the Commonwealth Casino Commission for the tax period ending Dec. 12, 2022.
According to the notice filed on Tuesday, CCC has an unpaid balance of $5,863,195.43 for payroll-related tax returns or IRS Form 941.
“As provided by section 6321, 6322, and 6323 of the Internal Revenue Code, we are giving notice that taxes (including interest and penalties) have been assessed against the following named taxpayer. We have made a demand for payment of this liability, but it remains unpaid. Therefore, there is a lien in favor of the United States on all property and rights to property belonging to this taxpayer for these taxes, and additional penalties, interest, and costs that may accrue,” revenue officer Edwin Curry stated in the notice.
Variety was unable to get a comment from the casino commission.
Except for an annual $1 “budget” appropriated by the governor for the casino commission, it is not funded by the CNMI government.
The CCC’s primary funding source is the regulatory fee paid by Imperial Pacific International, which has been unable to pay since it shut down its casino in March 2020 following the onset of the Covid-19 pandemic.
Prior to the pandemic, the CCC had over 50 employees. By January 2023, this number plummeted to eight, who were shortly laid off.
As for the casino commissioners, they have not been paid for performing their duties for the past four years.
The CCC said IPI now owes the Commonwealth government $62.1 million in license fees and $17.62 million in regulatory fees due the commission.
