The U.S. Supreme Court has denied a petition from a Muscogee Nation woman attempting to appeal a ruling from the Oklahoma Supreme Court involving tax laws.
In 2020, Alicia Stroble filed three Oklahoma Individual Income Tax Returns for the years 2017, 2018, and 2019. She claimed her income as exempt because she is a citizen of the Muscogee Nation. Stroble spoke with 2 News Oklahoma in 2024, who said she and other tribal members should not have to pay state income tax.
The Oklahoma Tax Commission responded, saying that the exempt tribal income exclusion had been disallowed or adjusted. Stroble then took the Oklahoma Tax Commission to the Oklahoma Supreme Court.
Last year, the Oklahoma Supreme Court ruled in favor of the OTC. It ruled that Strobel did not live on Indian land, but rather unrestricted, non-trust, private fee land.
Stroble then took her case to the U.S. Supreme Court. The Muscogee Nation, Cherokee Nation, Seminole Nation, and the National Congress of American Indians filed legal briefs to share their opinions, while the OTC filed their response. Eventually, the U.S. Supreme Court upheld the Oklahoma Supreme Court's decision.
Oklahoma Governor Kevin Stitt said he was pleased with the decision.
“This is about fairness for all four million Oklahomans,” said Governor Stitt. “Time and time again, the courts have limited the McGirt decision, rightfully upholding state jurisdiction. This decision made it clear that someone’s tax bill will not be based on their race.
In Stroble v. Oklahoma Tax Commission, the Oklahoma Supreme Court held that an enrolled tribal citizen living and working in eastern Oklahoma is not exempt from state income tax. The court also ruled that McGirt’s criminal ruling does not change the State’s civil or tax authority. By declining to review the case, the U.S. Supreme Court allowed that decision to remain the law in Oklahoma.
Today’s action by the U.S. Supreme Court leaves no doubt about the trajectory of the law. McGirt is a narrow decision confined to major crimes only and does not diminish Oklahoma’s broader sovereign authority. The State continues to exercise its full jurisdiction outside that limited context, and state and federal courts have consistently rejected efforts to expand McGirt beyond its bounds. The message is clear: further attempts to stretch McGirt will not succeed. It is time to recognize that reality and move forward accordingly."
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