Section TAX.01.05 — Closing Agreements

If at any time after a final assessment of Taxes, the Tax Commission in good faith is in doubt of the liability of the Taxpayer for the payment thereof, it may compromise the liability by entering into a written closing agreement with the Taxpayer that adequately protects the interest of the Tribe, provided that the agreement will be subject to final approval by the Tribal Council. Any such agreement shall preserve the sovereign immunity of the Tribe and the jurisdiction of the Tribal court, and be subject to all of the laws of the Tribe.