State Opposes Review of Muscogee Citizen’s Income Tax Appeal – Tax Commission opposes Supreme Court review of Muscogee tax case

The Oklahoma Tax Commission has formally requested that the U.S. Supreme Court decline a petition filed by Muscogee Nation citizen Alicia Stroble—who argues that her income from 2017 to 2019 should be exempt from Oklahoma income tax because she lived and worked within what she considers Indian Country. The state says she still owes $7,500 in back taxes.

Stroble’s petition asserts that state tax rules exempt tribal citizens who live and earn income within Indian Country, but the commission maintains that her residence sits on non-trust, unrestricted private land. The Oklahoma Supreme Court agreed with the state in a 6–3 ruling, declining to extend McGirt v. Oklahoma into the area of state taxation.

State Says McGirt Does Not Apply to Civil Tax Issues

In its brief to the nation’s highest court, the Tax Commission argued there is no need for Supreme Court intervention:

Oklahoma’s highest court “correctly answered” the question, the commission wrote, emphasizing that no lower-court conflict exists, nor any federal law that preempts the state’s ability to tax residents on non-trust land.

Although Stroble works on tribal trust land, she resides on private fee land—part of what was historically the Creek Reservation. Tribal advocates argue this still qualifies as Indian Country under McGirt. Oklahoma counters that McGirt only addressed criminal jurisdiction under the Major Crimes Act, not civil taxation, and should not be interpreted broadly to shield income from state taxes.

Tribal Nations and National Organizations Back Petitioner

Stroble’s case has drawn significant interest throughout Indian Country. Supporting petitions were submitted by several major tribal governments and Native organizations, including:

The Muscogee Nation
Cherokee Nation
Seminole Nation of Oklahoma
National Congress of American Indians
United South and Eastern Tribes Sovereignty Protection Fund
Native American Finance Officers Association
National Intertribal Tax Alliance

These groups argue that the state’s interpretation undermines longstanding principles of tribal sovereignty and previous federal tax precedents.

Historic Cases Cited in Both Arguments

Stroble referenced McClanahan v. Arizona State Tax Commission, a landmark ruling stating that states cannot tax income earned by tribal citizens living and working on reservations. But Oklahoma argues McClanahan applied specifically to trust land and that no Supreme Court decision has ever exempted tribal members living on private fee land from state income tax.

The commission also cites City of Sherrill v. Oneida Indian Nation, which held that sovereignty cannot automatically be revived over land long under state control. According to Oklahoma, Stroble’s argument would effectively restore tribal authority over land that has not been under tribal jurisdiction for generations.

Oklahoma Maintains Broad Taxing Authority

The state argues that under the 10th Amendment, it has broad power to tax individuals who live within its borders unless federal law clearly prohibits it.

The commission’s brief emphasizes that even if the Supreme Court were to take the case, it would not require reconsidering the full reach of McGirt, which was limited strictly to criminal jurisdiction. Oklahoma further suggests that the practical complications predicted in the McGirt dissent already exist and do not justify expanding the ruling into civil tax matters.

Supreme Court to Consider Case After December 15

According to Supreme Court rules, Stroble’s case will be circulated to the justices sometime after December 15. The Court will then decide whether to grant certiorari and hear arguments—a decision with potentially far-reaching implications for tribal taxation and the definition of Indian Country.