Advisory Committee on Tax Exempt and Government Entities (ACT ...

Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal GovernmentsTABLE OF CONTENTSI. EXECUTIVE SUMMARY...................................................................................... 1II.PROJECT PROCESS .......................................................................................... 2A. Tribal Government Surveys ....................................................................... 2B. Survey of ITG Specialists and Their Managers.......................................... 3C. Other Information Gathered....................................................................... 5III.DISCUSSION ....................................................................................................... 5A. Development of ITG................................................................................... 5B. IRS Protocols for its Day-to-Day Dealings with Tribal Governments ......... 6C. Selection, Training, Expectations, and Retention of ITG Specialists ......... 7D. ITG’s Work Plan and Increasing Emphasis on Enforcement Activities inIndian Country ........................................................................................... 8E. “Consultation” Between IRS and Tribal Governments ............................... 9F. ITG’s Primary Methods of Communicating with Tribes ............................ 12G. IRS Contacts with Tribal Governments at Points Outside ITG................. 13H. Tribal Perspectives on Their Relationships with IRS................................ 14I. ITG Employees’ Perspectives on IRS Relationships with Tribes ............. 18IV.RECOMMENDATIONS ...................................................................................... 22V. CONCLUSION.................................................................................................... 26ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 iii