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

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Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal Governments# TRIBES IN # SPECIALISTS RESPONSEAREA STATES COVERED AREA AND MANAGER RATE7280 1 Alabama, Connecticut,Florida, Louisiana, Maine,Massachusetts, Mississippi,New York, North Carolina,Oklahoma, Rhode Island,South Carolina, Texas7281 Iowa, Kansas, Michigan,Minnesota, Montana,Nebraska, North Dakota,South Dakota, Wisconsin,Wyoming7282 Arizona, Colorado, NewMexico, Utah60 8 12.5%(1 response)50 8 50%(4 responses)51 8 37.5%(3 responses)7283 California, Nevada 122 10 60%(6 responses)7284 Alaska, Idaho, Oregon,Washington38 in lower 48states, 238Alaska Villages9 33.3%(3 responses)We followed up by telephone with seven of the specialists and managers to furtherexplore their responses to the written survey and their perspectives on the state of thegovernment-to-government relationships between the Tribes and the IRS. The Directorof ITG facilitated these calls, but she did not participate in them and she again informedthe specialists and managers that identifying details regarding their responses wouldnot be shared with the IRS.We attempted a similar survey of other IRS personnel who have regular contacts withTribal Governments, who principally consist of personnel in the Small Business/SelfEmployed division who perform examinations of the Tribes’ Bank Secrecy Act (“BSA”)compliance and of personnel in Collection. (ITG personnel do not undertake any actualcollection activities with respect to Tribal Governments.) The Director of ITG sent thesurvey to the national manager of BSA examinations, who knew who was involved inTribal cases, and we understand that the manager invited the involved examiningagents and supervisors to complete and return the survey to the Project Team.However, none of these agents and supervisors responded to the survey. The Directorof ITG determined that it would be impractical to send the survey to Collection, because1These are numbers that the IRS has assigned to each geographic region for administrativepurposes.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 4
Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal Governmentsit would have been necessary to send it to all supervisors nationwide. Thus, wereceived no feedback from any of the IRS personnel involved in BSA examinations orcollection activities with the Tribes.C. Other Information GatheredIn addition to the surveys and attempted surveys described above, we gathered thefollowing additional Information for this report:• We developed a written survey for the Director of ITG on a variety oftopics, including (a) the assignment and reassignments of ITG specialiststo Tribes, (b) the specialists’ training and experience in communicationswith Tribal leaders, (c) selection criteria for the specialists, and (d) theDirector’s own contacts with Tribes in the last year. The Director providedus with a written response.• We asked the Director of ITG a number of follow up questions to thesurvey as well as questions throughout the year regarding a variety oftopics including hiring and retention issues, specialist job descriptions andperformance criteria, and budget constraints, to which she responded withhelpful information.• Finally, we relied on our own experiences with the IRS and other formaland informal feedback from our own contacts with Tribal Governmentsand their tax advisors.III.DISCUSSIONA. Development of ITGITG was established in late 1999 to help Indian tribes deal with their federal tax matters,as part of a broader reorganization of the IRS and creation of the TaxExempt/Government Entities division (“TE/GE”). During the planning and creation ofthis office the IRS made a point of soliciting input from Tribal Governments and Tribalassociations, with a view to achieving a better understanding of the specialized needs ofTribal Governments. From the outset of the organization of ITG, the IRS hasrecognized that a strong government-to-government relationship between the IRS andTribal Governments is an essential building block for meeting federal tax administrationgoals. For example, the Internal Revenue Manual section on Indian TribalGovernments Administration provides:I.R.M. 4.86.1.1.The ITG office will be guided by principles of respect forIndian tribal self-government and sovereignty. ITG willdevelop a functional and interactive government-togovernmentrelationship between the IRS and Indian tribalgovernments.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 5
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