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 GovernmentsH. Tribal Perspectives on Their Relationships with IRSWe obtained a great deal of interesting and helpful information from our Tribal survey.The respondents reported a wide range in the number of contacts that their Tribe hadwith the IRS in the year before the survey. The respondents from six Tribes reportedhaving no contacts with the IRS in the past year, and on the other end of the spectrumthe respondents from five Tribes reported having 20 to 25 contacts with the IRS in thepast year. The following graph illustrates the full range of responses regarding thenumber of contacts in the past year:How Many Contacts876543210None 1 2-3 3-4 4-5 5-12 12-20 20-25Thirteen of the respondents stated that one or more of the contacts during the past yearincluded Tribal leadership, and 21 respondents stated that none of these contactsincluded Tribal leadership.Nine of the respondents reported that all of the contact(s) between the Tribe and theIRS that occurred during the year were initiated by the Tribe, 12 reported that all of thecontact(s) were initiated by the IRS, and 17 reported that contacts were initiated by bothparties.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 14
Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal GovernmentsThe respondents reported that the contacts were of varying types, as follows 3 :Types of Contact20151050Information Notice Audit ITG New sletter Specialist CompliancecheckNoneMost of the respondents expressed satisfaction with the results of the contacts with theIRS. Respondents who were satisfied provided answers such as “necessaryinformation was provided,” “the specialist came and met with me and has also beenavailable by phone,” and “the audit went well.” A number of the satisfied respondentsmade a point of identifying their specialist by name. Those who reported negativeoutcomes or appeared to be unsatisfied provided answers such as “penalties were notabated,” “fines and penalties reduced federal grant income,” “problems with repeatederroneous Service Center notices not resolved,” and “IRS does not give definitiveanswers.”3Some of these categories overlap (e.g., “specialist provided information we requested”), and some respondents reportedmultiple types of contacts.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 15
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