The Department of Treasury Internal Revenue Service (IRS) has filed a tax lien against the Commonwealth Casino Commission (CCC) for over $5.8m in unpaid taxes backdated to at least 2022. The tax lien was filed with the US District Court.
As reported by Saipan news agencies, the federal tax lien, for the tax period ending December 31, 2022, showed that the CCC has “an unpaid balance of $5,863,195.43.”
“As provided by sections 6321, 6322 and 6323 of the Internal Revenue Code, we are giving a notice that taxes (including interest and penalties) have been assessed against [CCC]. We have made a demand for payment of this liability, but it remains unpaid. Therefore, there is a lien in favour of the United States on all property and rights to property belonging to this taxpayer for the amount of these taxes, and additional penalties, interest and costs that may accrue,” Revenue Officer Martin Humpert stated.
CCC Chairman Edward Deleon Guerrero, however, said that the tax lien could be a mistake on the IRS’ side.
“I think someone at the IRS made a mistake. We are a government agency not a small business, nor self-employed, nor a corporation. The Department of Finance processes all our employee payroll. All required Social Security withholding is done by DOF, not CCC. Also, [the mailing address listed] is not our mailing address, it’s the CNMI DOF,” he said.
The CCC was a regulatory body for casino licensing in Saipan, which was dissolved in 2023 due to the Covid pandemic. The CCC caused Saipan's main casino operator Imperial Pacific to lose its licensing in 2021 and later delist from the stock exchange in June 2024.
