DGS assists clients in all aspects of coal royalty disputes, from initial audit inquiries, to discussions with the Minerals Management Service and State and Tribal royalty compliance officers, to litigation. DGS’ coal attorneys have a good working relationship with the MMS, its attorneys, and the State and Tribal entities auditing on behalf of MMS. When royalty disputes cannot be resolved DGS litigates those disputes before the MMS, the Interior Board of Land Appeals, and federal courts in the District of Columbia and across the West. DGS attorneys have frequently litigated the deductibility of coal post-production costs such as transportation, washing, and treating. Other royalty issues we have frequently faced are the royalty bearing nature of various deferral, take-or-pay, and other forms of payment. We have also worked with clients in seeking royalty rate reductions. Some of the companies DGS represents in coal royalty litigation involving federal and Tribal lands include Colowyo Coal Company, Kennecott Corporation, Montana Power, and Westmoreland.