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

More documents

Recommendations

Info

Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal Governments• “They aren’t helpful.”• “Unless there is something that is specifically pending that calls forconsultation, we’d prefer not to interact with them.”• “This Council would welcome more contacts that are positive[,] notconfrontational.”• “Sovereignty [is the reason that we do not welcome more contacts].”I. ITG Employees’ Perspectives on IRS Relationships with TribesMost of the ITG specialists and managers who completed our survey of ITG personneland responded to our follow-up telephone calls gave extensive answers to ourquestions, providing a wealth of valuable feedback regarding the state of the IRS’srelationships with Tribes. In this section of the report, we provide a synthesis of theresponses to the survey and our follow-up questions as well as discuss specificresponses that illustrate broader themes, issues, and concerns.To the questions regarding who is contacted at the Tribe, we received a variety ofanswers. Several specialists stated that they always contact the elected Tribalchairperson at the outset of any specific assignment, suggesting that they follow the IRSprotocols for contacting Tribes to the letter. Others follow the protocols at the outset oftheir relationship with the Tribe, initially contacting the Tribal chairperson and thereaftercontacting the person designated by the Tribal chairperson. Some specialists gaveresponses that do not clearly indicate whether the specialist routinely follows theprotocols (e.g., the specialist stated that he or she determines who to contact based on“ITG’s database” or “the prior specialist’s history with the Tribe”), and others gaveresponses suggesting they may not be following the protocols (e.g., the respondentstated that he or she “normally” contacted the Tribal Treasurer or CEO first, or that he orshe “initially usually” contacted a “CFO, Accountant, Bookkeeper, or POA if there isone”). Nineteen of the respondents stated that they had had contact with Tribal leadersduring the past year, but evidently not at every one of their assigned Tribes, and threerespondents stated they had no contacts with Tribal leaders during the past year.The specialists generally reported that the number of contacts they have had with eachTribe over the past year varies based on a variety of factors. One specialist stated:“There can be several reasons; the number of different entities at the tribe, turnover atthe Tribal offices or at the IRS, new requirements affecting the Tribe, a new IRS project,etc.” Another specialist pointed to the fact that some Tribes have “[o]n-goingcompliance checks, examinations, TRDAs [Tip Rate Determination Agreements]. Sometribes have multiple entities which increases the likelihood of contacts that the tribeinitiates. Usually the better the relationship between the Tribe and the IRSrepresentative, the more often the Tribe will initiate contact to seek assistance.”Some of the specialists appear to take more initiative than others with the Tribes towhich they are assigned, which can contribute to more frequent contacts than mightotherwise occur. One specialist, for example, “contacts most of my tribes 4 or 5 times aADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 18
Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal Governmentsyear, but I have a couple that I interact with about 10 times a year.” Another stated “Ihave contacted all my tribal customers.” Other specialists’ answers suggest that theydo not take as much initiative as other specialists in contacting their assigned Tribes,because they cite the specific assignments they are given by ITG’s CPM group or theTribe’s initiative in contacting the specialist as the factors that influence frequency, orthey indicate that they have contacts with one or more of their assigned Tribes as fewas zero or one times a year.Regarding what works best for establishing a relationship with a Tribe and what doesnot work as well, the most frequent answer given by the specialists and managers isthat face-to-face meetings work best, followed by telephone contacts and then e-mail,and that communicating by written notices and letters sent by U.S. mail does not workwell at all. A number of the respondents noted that a courteous professional attitude isimportant for establishing a relationship, as are prompt and accurate responses to theTribes’ requests for information and assistance and honest and open communications.Factors cited as inhibiting the development of a relationship include position changes atthe Tribes, the fact that some Tribes hire CFOs with little or no experience in Tribalmatters, and the fact that some Tribes are represented by counsel. Two specialistscommented specifically that the involvement of the Service Centers underminesrelationship building. One noted that Service Center notices are hard to understand(even for the specialist), and the other noted that the involvement of the Service Centersundermines ITG’s objective of being a “one-stop shop” and impedes timely resolution ofsome problems. Another respondent cited the special challenges of communicatingwith remote Alaska villages.The following responses are illustrative of additional specific feedback from thespecialists and managers regarding what works best and what does not work as well inestablishing a relationship with a Tribe:What Works Best• “[T]reat people the way you would expect to be treated, and above all behonest.”• “Face to face contact with the Tribal Leaders would be best but it isusually hard to accomplish as they never seem to be around when I visitthe Tribe.”• “Making sure they know I am the Specialist assigned to help them withany tax problem . . . .”• “Examination is another way – some of the folks I help the most are thosethat I have had an audit situation with. They still call me even if I am nottheir official contact person.”• “[A] sincere desire to understand and work with each other.”ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 19
Page 5:
ADVISORY COMMITTEE ON TAX EXEMPT AN
Page 9 and 10:
MEMBER BIOGRAPHIESGOVERNMENT ENTITI
Page 11 and 12:
GENERAL REPORTOF THEADVISORY COMMIT
Page 13:
General Report of the Advis
Page 18:
Improving the Employee Plans Compli
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Page 33 and 34:
Page 35 and 36:
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43:
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
Page 53 and 54:
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
EXHIBIT DSubmission Type:(insert fr
Page 73 and 74:
EXHIBIT D (CONTINUED)18. Descriptio
Page 75 and 76:
EXHIBIT D (CONTINUED)VCP CHECKLISTT
Page 77 and 78:
EXHIBIT D (CONTINUED)23. Have you i
Page 79 and 80:
EXHIBIT D (CONTINUED)Instructions f
Page 81 and 82:
EXHIBIT D (CONTINUED)23. Under Exam
Page 83 and 84:
ADVISORY COMMITTEE ONTAX EXEMPT AND
Page 85:
The Appropriate Role Of The Interna
Page 88 and 89:
Page 90 and 91:
Page 92 and 93:
Page 94 and 95:
Page 96 and 97:
Page 98 and 99:
Page 100 and 101:
Page 102 and 103:
Page 104 and 105:
Page 106 and 107:
Page 108 and 109:
Page 110 and 111:
Page 112 and 113:
Page 114 and 115:
Page 116 and 117:
Page 118 and 119:
Page 120 and 121:
Page 122 and 123:
Page 124 and 125:
Page 126 and 127:
Page 128 and 129:
Page 130 and 131:
Page 132 and 133:
Page 134 and 135:
Page 136 and 137:
Page 138 and 139:
Page 140 and 141:
Page 142 and 143:
Page 144 and 145:
Page 146 and 147:
Page 148 and 149:
Page 150 and 151:
Page 152 and 153:
Page 154 and 155:
Page 156 and 157:
Page 158 and 159:
Page 160 and 161:
Page 162 and 163:
Page 164 and 165:
Page 166 and 167:
Page 168 and 169:
Page 170 and 171:
Page 172 and 173:
Page 174 and 175:
Page 176 and 177:
Page 178 and 179:
Page 180 and 181:
Page 182 and 183:
Page 184 and 185:
Page 186 and 187:
Page 188 and 189:
Page 190 and 191:
Page 192 and 193:
Page 194 and 195:
Page 196 and 197:
Page 198 and 199:
Page 201:
The Streamlined Closing Agreement F
Page 204 and 205:
Page 206 and 207:
Page 208 and 209:
Page 210 and 211:
Page 212 and 213:
Page 214 and 215:
Page 217:
Page 220 and 221:
PROTECTING PLAN BENEFITS:IMPROVING
Page 222 and 223:
Page 224 and 225:
Page 226 and 227:
Page 228 and 229:
Page 230 and 231:
Page 232 and 233:
Page 234 and 235:
Page 236 and 237:
Page 238 and 239:
Page 240 and 241:
Page 242 and 243:
Page 244 and 245:
Page 246 and 247:
Page 248 and 249:
Page 250 and 251:
Page 252 and 253:
Page 254 and 255:
Page 256 and 257:
Page 259 and 260:
Page 261 and 262:
Page 263 and 264:
Page 265 and 266:
Page 267:
Page 271 and 272: Tax Treatment Of Cellular Telephone
Page 279 and 280: IRC, 2007-CODE-VOL, SEC. 280F. LIMI
Page 281 and 282: PENIRC S 274 Page 1 of 12IIRC, 2007
Page 283 and 284: PENIRC S 274 Page 3 of 12relationsh
Page 285: Employee Cell Phones Page 1 of 1Emp
Page 289 and 290: 15. Special Rules for Various Types
Page 292: Withholding RequirementsACCOUNTING
Page 299: ADVISORY COMMITTEE ONTAX EXEMPT AND
Page 303 and 304: Governmental Relationship and Commu
Page 319: Governmental Relationship and Commu
show all

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

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?