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

Governmental Relationship and Communication Between the Internal Revenue Service and Indian Tribal GovernmentsFall of 2004 provides a good starting point for this policy. We particularly like the factthat the draft policy provides that consultation (a) applies to all types of IRS actionsaffecting Tribes, (b) applies to each IRS office, division, and department, and (c) meansthe direct and interactive involvement of the Tribes starting with the development of theIRS action in question and continuing through implementation. ITG should re-circulatethe draft policy to the Tribes (incorporating any revisions made by the joint workinggroup since then) and ask for additional feedback regarding the policy and forvolunteers for a re-constituted joint working group to review the additional feedback.Once that process is complete, we hope that the Commissioner of TE/GE will vigorouslyurge adoption of the policy and take appropriate steps to ensure its full implementation.Recommendation 5: Adjust protocols used in ITG’s listening meetingsThis is a repeat recommendation from last year’s report of the ACT regarding ITG’svoluntary compliance check program. We are concerned that in focusing on listening,ITG is overlooking the fact that meaningful consultation and collaboration is a two-wayprocess, one that necessitates that the IRS inform the Tribes about new programs thatare being considered and actively seek Tribal input as an integral part of the programdevelopment. We believe that the absence of agendas for these listening meetings thatidentify matters that ITG wishes to discuss with the Tribes makes it far less likely thatthere will be meaningful consultation and collaboration. Without an agenda, theappropriate Tribal representatives would not know that it might be appropriate to attendthe meeting, would not hear what ITG is contemplating, and would not have theopportunity to provide their views about what the program should entail. ITG shouldgive strong consideration to establishing and circulating agendas for the consultationlistening meetings. The agendas should preserve the open-ended part of eachmeeting, which should continue to be devoted to listening to the Tribal Governments’important concerns, with more concrete information about the matters that ITG wishesto discuss in the other part of each meeting. The opportunity for meaningful, two-wayconsultation and collaboration between the IRS and the Tribes will be significantlyenhanced by instituting this change. During follow-up interviews with Tribalrepresentatives for this report, Tribal officials confirmed that an agenda could facilitateenhanced consultation.Recommendation 6: Increase cultural awareness training to ITG staffEarly training provided to ITG staff regarding Tribal history, law, and culture was held inhigh regard by ITG specialists. This level of training needs to be re-established, andprovided for existing as well as new staff, to improve communication and thereforecompliance. To reduce costs and improve training, we recommend that ITG considerproviding this type of training at annual regional meetings. Every Tribe and region ofthe country is unique and ITG training should ultimately reflect that fact. Tribalrepresentatives from the region could be invited to talk at these trainings. Taking ayearly regional approach to training would allow all ITG members to remain current onTribal issues that are focused on their region. Training regarding Tribal history, law, andculture also could be included as a component of the CPE training that occurs at theregular national ITG meetings.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 24