Governor Moves to Dismiss Tax Refund Case, Calling It Inappropriate and Moot


Guam – The Governor’s Office has filed its response to the Legislature in Supreme Court in the bitter battle over the handling of the Tax Refund trust account.

As expected, the governor’s office opposed the Legislature’s position, calling their request for declaratory relief inappropriate and moot.

The Legislature is seeking declaratory relief and accused the Calvo administration of making illegal withdrawals from the Tax Refund trust account.

First, the governor’s legal advisor Sandra Miller points out the Supreme Court is not the proper avenue for relief, instead it should be sought in Federal Court. Miller also argues that the issue is moot because the administration has been paying tax refunds during the time period in question, or from January 23, 2013, and they have not improperly withdrawn from the trust account.

Read the Govenor’s Response HERE.

She also emphasizes that since the creation of the trust fund, no administration, except for which this relief is now being sought against, has ever paid refunds in a timely manner.

She has asked that the Supreme Court dismiss the case because the court lacks jurisdiction. And even if the court deemed the law organic, the declaratory relief being sought violates the doctrine of separation of powers between the executive branch and the legislative branch.

Deposits continued to be made into the trust fund, she adds, and funds that may have been temporarily transferred to other accounts were always paid back.