ITG FAQ #6 Answer-Is IRS oversight of tribal gaming affected by the authority of NIGC/tribes/states for Class III gaming?
No. That ruling was based on the court's interpretation of the Indian Gaming Regulatory Act (IGRA), which is under Title 25 of the United States Code. It only applied to the specific section of IGRA that addresses regulation of gaming activities. It has no impact on Title 26 of the United States Code, which contains the relevant taxation provisions affecting tribes.