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Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal GovernmentsThe respondents gave a variety of responses to our question seeking the respondent’sperspective on the meaning of consultation, 4 falling into the following categories:ResponseGovernment-to-government discussionbetween Tribes and IRS# of Respondents14IRS provides help resolving problems 8IRS provides information regarding itsrules7IRS asks for advice from Tribes 5IRS provides information regarding tax lawchanges4Of the 30 respondents who answered the question whether any of the Tribe’s contactswith the IRS during the past year met the respondent’s definition, 18 said “no” and 12said “yes.” 5We found the following responses to the questions about consultation to be particularlyinteresting:Definition of “consultation”“Govt. to Govt. discussion or negotiation inregard to policies or regulations”“[A] peer to peer meeting to discusscommon concerns”“If they contacted me by phone and spoketo me directly about any changes that theywere proposing which might affect ourtribal government”Did contacts during past year meetdefinition?NoNoNo4 It is likely that a substantial number of the Tribal finance department personnel who responded to the survey are not familiarwith Executive Order 13175 or with the meaning given to “consultation” by Tribal leaders and the federal government, whichmay account for the wide variation in the definitions given by the respondents.5 Some respondents who said that the contacts met the respondent’s definition of “consultation” also said that Tribal leaderswere not involved in any of the Tribe’s contacts with the IRS in the past year, another indication that these respondents maynot be familiar with Executive Order 13175.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 16
Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal GovernmentsDefinition of “consultation”“They ask my opinion.”“Having the IRS treat the Tribe as anequal.”“In consultation, they should meet withTribes to obtain input prior to makingdecisions or implementing policy. Theco[n]sultation process should be able toinfluence the decisions or policy beforethese matters are cast in stone.”“’Consultation’ is considered an exchangebetween the two entities where issues andconcerns can be shared and then enteredinto a process whereby they can beaddressed, explained, and/or corrected.”“IRS informs you of the rules.”Did contacts during past year meetdefinition?NoNoNo contacts with IRS in past yearYes“Yes; they don’t help much; just verballyinform you of rules.”Our survey results are reinforced by an upward trend in the disagreement expressed bythe Tribes that responded to ITG’s own customer satisfaction survey with the statement“The Office of ITG works with the Tribe on a government-to-government basis,” from6.4% expressing disagreement in 2005 to 11.6% expressing disagreement in 2007.To the question whether the Tribe would welcome more contacts with the IRS, 12respondents said “yes,” eight answered “maybe,” and eight answered “no.” Most ofthose who indicated they would welcome more contacts noted either that they wouldlike to have more in-person and telephone contacts (e.g., “[p]ersonal visits from thespecialist,” “phone or face to face contact, “roundtable discussions,” “one-on-onemeetings”) or that they would like to have the specialists provide them with informationabout new developments as they arise and similar outreach (e.g., “information onpolicies/regulations we should be aware of,” “updates on items of interest to Tribe,” “inperson when new developments surface,” and “you might try providing moreinformational sessions at regional gatherings”). A number of those who stated theywould not welcome more contacts did not appear to be dissatisfied with ITG; rather,these respondents indicated that that they already have frequent contacts and aresatisfied. Four respondents provided answers that suggest they may be dissatisfiedwith ITG or find ITG contacts to be unnecessarily intrusive, as follows:ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 17
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