22.41.1  Outreach

Manual Transmittal

August 12, 2015


(1) This transmits revised IRM 22.41.1, Indian Tribal Governments, Outreach.


The IRS office of Indian Tribal Governments (ITG) was established in 2000 to serve as the primary contact in the IRS for federally recognized Indian tribes. This is the fourth revision to IRM 22.41.1, Indian Tribal Governments Outreach.

Material Changes

(1) Completely restructured and rewrote to replace October 14, 2011 procedures. Section title changed from Indian Tribal Governments Outreach, to Outreach.

(2) Rewrote to comply with the Plain Writing Act. For additional information on the Plain Writing Act, see http://www.plainlanguage.gov.

(3) Made changes throughout to explain reduced face-to-face outreaches and increased electronic outreach, including procedures for phone forums, webinars and other web-based presentations.

(4) Rewrote IRM 22.41.1, Overview, formerly Mission of Indian Tribal Governments, and changed subsection title.

(5) Rewrote IRM, Education, formerly IRM, Education. Removed educational topics in former IRM through IRM, IRM, IRM and IRM because information is duplicated in IRM 4.88.1, Examination Issues Pertaining to ITG Cases.

(6) Added procedural information in IRM, Outreach Approval, reflecting new Servicewide procedures for approving expenditures for outreach events.

(7) Added procedural information in IRM, Outreach Data Capture, reflecting new procedures for reporting feedback after an event.

(8) Added information in IRM, Outreach Activity Codes and Definitions.

(9) Added information in IRM, Components of an Effective Presentation, to assist ITG specialists in preparing and conducting an effective outreach.

(10) Added information in IRM, ITG News, updating the newsletter process from a quarterly mail distribution to a quarterly online version where subscribers are notified of its availability via email. Provided a link to subscribe to the online newsletter.

(11) Renumbered and revised text in IRM, Volunteer Income Tax Assistance/Tax Counseling for the Elderly, formerly IRM

(12) Removed former IRM, Educational Outreach Materials, because the list of forms and publications are not ITG educational materials. Current editions of IRS forms and publications are available at www.irs.gov/.

Effect on Other Documents

This revision supersedes IRM 22.41.1, Indian Tribal Governments Outreach, dated October 14, 2011.


Tax Exempt/Government Entities (TE/GE)
Indian Tribal Governments

Effective Date


Christie J. Jacobs
Director, Indian Tribal Governments
Tax Exempt and Government Entities  (08-12-2015)

  1. This section discusses the definition of outreach activities and their role in accomplishing IRS Indian Tribal Governments’ (ITG) mission.

  2. The office of ITG provides a single point of contact for assistance and service. ITG’s overall goal is to partner with Indian tribal governments, tribal associations, and other federal agencies to respectfully and cooperatively meet the needs of both Indian tribal governments and the Federal Government, to simplify the tax administration process.

  3. Outreach includes customer educational activities intending to provide educational information to help customers voluntarily comply with the tax laws. It includes educating customers directly as well as participating in activities with stakeholders.  (08-12-2015)
Stakeholder Outreach

  1. Stakeholder outreach includes activities with external partners with the intention of establishing cooperative efforts to identify ways to increase ITG customers’ voluntary compliance.


    Meetings with Indian tribes, tribal organizations, tribally owned businesses, national tribal business leagues, and federal and state government agencies.

  2. One goal of outreach is to provide opportunities to establish new partnership relationships and expand existing ones.  (08-12-2015)
Customer Outreach

  1. Customer outreach includes activity that provides educational information to a group of customers within a tribal government/enterprise or with employees of federally recognized Indian tribes.


    Conducting workshops, seminars, and attending or participating in customer association conferences and meetings, and specialist participating in live phone forums or online presentations.

  2. Customer outreach is a preferred compliance tool when there is an opportunity to educate and interact with large numbers of customers at once. It’s a very useful and proactive tool to enhance voluntary compliance with federal tax rules and regulations.

  3. Outreach activities can be costly due to time expended and travel costs. Therefore, where possible, consider using phone forums, online presentations, and other means of electronic communication. For outreach to be cost effective, consider the following factors:

    • Market segment impact

    • Expected number of attendees

    • Size and scope of the organization

    • Costs such as booth rental and travel expense

    • Impact on potential compliance issues

    • Opportunity to establish or expand partnerships

  4. ITG's goal is to provide timely outreach. Therefore, ITG specialists should establish outreach plans for pre-filing and filing in the area for which the ITG specialist is responsible.  (08-12-2015)

  1. ITG is committed to collaborating with the tribes to ensure that both governments’ needs are met. To fulfill our mission with the tribes, we hold educational sessions to provide the information necessary to satisfy the federal tax laws applicable to their situations.

  2. ITG educational sessions cover various topics based on the needs of the tribe. Examples include:

    • Employment Tax

    • Information Return Reporting Requirements

    • Gaming Issues

    • Bank Secrecy Act (Title 31)

    • Excise Tax

    • Tip Reporting

    • Tax Deposits

    • The Collection Process

  3. Some tribes may have topics that are of special interest to them and ITG develops sessions that meets their needs.

  4. The ITG office has sole responsibility for education and outreach regarding the Bank Secrecy Act (Title 31) requirements for Indian tribal governments/enterprises. The Memorandum of Understanding (MOU) with SB/SE BSA addresses the shared responsibilities for Bank Secrecy Act (BSA) and IRC 6050I notification and education activities relating to entities that are owned by Indian tribal governments. Find the MOU between ITG and SB/SE BSA at: www.irs.gov/Government-Entities/Indian-Tribal-Governments/ITG-Memorandum-of-Understanding/.  (08-12-2015)
Outreach Selection Process

  1. ITG’s decision to participate in an outreach activity is driven by its desire to increase voluntary compliance and to support the current strategic work plan and program.


    The ITG Director, Field Operations Manager or Compliance Program Management (CPM) provides this direction nationally.

  2. ITG field groups analyze and identify local trends, issues and problems to determine where best to focus outreach efforts.  (08-12-2015)
Outreach Approval

  1. The ITG Director and the Assistant Deputy Commissioner, Government Entities/Shared Services (GE/SS) TE/GE must approve ITG's participation and/or attendance in any outreach event. This approval is required even when there are not costs of participating and/or attending.

  2. Complete Form 14380, TE/GE Outreach Request Form, for each outreach event requested. After the ITG Director approves it, send the form to the TE/GE C&L staff to obtain approval from the Assistant Deputy Commissioner, Government Entities/Shared Services (GE/SS) TE/GE via your group manager. See IRM, Core Components of an Effective Outreach, Component #1 Outreach Preparation, Step (2). You’ll be notified of the approval/disapproval.

  3. When the event is over, complete the final cost and attendance information on Form 14380-A, Reporting Instructions and Feedback for TE/GE Outreach Event, then send it to C&L.

  4. You don’t need to fill out forms for Affordable Care Act (ACA) and/or travel funding requests.  (08-12-2015)
Outreach Planning

  1. Evaluate outreach needs within your assigned geographical area.

  2. Depending on the nature of the outreach, coordinate the activity with appropriate internal and/or external partners.

  3. Obtain all required event-related approvals for all outreach and conference-related events.  (08-12-2015)
Outreach Material

  1. ITG outreach strives to maintain a repository of quality outreach materials on the TE/GE Intranet at http://tege.web.irs.gov/article.asp?title=6_Indian-Tribal-Governments&path=/my-job/6_Indian-Tribal-Governments"Outreach and Communication" tab. It eliminates your need to create original products and allows nationwide consistency in the information we present. Find approved PowerPoints in the "Topical PowerPoint Presentations." library.

  2. Outreach products include written guides, fact sheets, charts, publications, slides and graphic illustrations, etc., for distribution or availability to the public.

  3. You may use any items in the IRS products catalog, or educational materials posted on www.irs.gov as outreach materials without consulting ITG CPM. However, if you have questions as to whether the material is current or appropriate for ITG audiences, contact CPM.

  4. When planning outreach events, consult the ITG outreach products directory to determine whether an appropriate product is available. We encourage you to identify areas for which we need new materials.

  5. In some cases, you may need to create a new outreach product to serve a specific outreach need. Before beginning work on a product, secure your manager’s approval. To ensure consistency, accuracy, and appropriateness, submit any new outreach product to CPM for approval if it contains any unpublished interpretation of tax law or IRS policy information not previously approved by CPM. This applies to products that are adapted from sources other than official IRS products.

  6. Conform outreach products, including text and graphic material you distribute or display in face-to-face or electronic presentations, to established TE/GE standards. These standards ensure a consistent style (i.e. font, color, logo, and other features) for all TE/GE presentations. When you prepare an original presentation, you’re responsible for consulting and adhering to these standards. Find these standards on the Electronic Publishing Design Office page at http://publish.no.irs.gov/publish/pp.html on the TE/GE Intranet site.  (08-12-2015)
Outreach Data Capture

  1. After an event, complete the final cost and attendance information on Form 14380-A, Reporting Instructions and Feedback for TE/GE Outreach Event, and return it to C&L.

  2. CPM no longer tracks outreach events or maintains a database of past events. C&L captures all information and provides reports for tracking events and identifying customer types.  (08-12-2015)
Outreach Activity Codes and Definitions

  1. Find outreach activity and project codes in Document 11308, Government Entities Information Computer Systems Codes.

  2. ITG Outreach uses these 10 categories identified by activity codes (AC):

    1. AC 121 – FACE TO FACE EVENTS (formerly Sponsored/Co-Sponsored Events) When an ITG employee is an active speaker or presenter at an event and has direct contact with customers, attendees or participants at a speech, workshop, panel discussion, presentation, etc.

    2. AC 122 – OTHER OUTREACH EVENTS (formerly Non-Sponsored Events)
      •PHONE FORUMS: Phone forums may be live, ITG-sponsored telephone conferences as well as those planned and organized by external groups requesting an ITG speaker. ITG conducts two types of phone forums, local and national. Local events are created and controlled by the ITG specialist. National events are coordinated with TE/GE Communications and Liaison (C&L). The count for national phone forums is obtained from the AT&T operator.
      •OTHER REMOTE OUTREACH: The ITG specialist is not physically in attendance at a live event, but technology allows ITG to be represented via virtual media. Customers, attendees or participants attend a live scheduled event where participant registration is required to attend and ITG is represented in a remote technology via live video feed, webinar streaming, etc., created with available interactive technology.

    3. AC 123 – EXHIBITING – Customers reached through exhibiting at booths at conferences or workshops.

    4. AC 124 – WEBSITES

    5. AC 125 – NEWSLETTERS – Time spent working on the ITG newsletter


    7. AC 127 – CUSTOMER PARTNERSHIPS – Relationship-building meetings with Tribes

    8. AC 575 – TIP OUTREACH

    9. AC 591 – BANK SECRECY ACT (Title 31) OUTREACH

    10. AC 743 – VITA COORDINATION  (08-12-2015)
Core Components of an Effective Outreach

  1. Component #1 OUTREACH PREPARATION Purpose: This component discusses how to deliver an effective presentation. Coordinating information among our external and internal partners produces the most meaningful presentations. Consider the audience’s level of tax knowledge during this preparation phase.

    Step Core Component #1: Outreach Preparation Action
    (1) Initiate contact with customer(s) to prepare and plan for an effective outreach.


    When possible, contact within five business days of the customer(s) request.

    Obtain from the customer:
    • Primary contact name, mailing address, telephone and fax numbers, email and outreach location

    • Outreach date(s)

    • Topic(s) to be presented

    • Time and duration of each presentation

    • Number of sessions needed

    • Type of outreach (i.e., keynote speaker, panel participant, cafeteria-style, workshop presentation, etc.)

    • Background and experience level of the audience

    • Number of attendees

    • Special needs or accommodations of the audience

    • Facility layout

    • Equipment availability

    • Internet connectivity

    • Shipping address for direct delivery of outreach materials, and

    • Whether attendance is mandatory or optional

    (2) Request approval to conduct the outreach. Complete Form 14380, TE/GE Outreach Request Form for each outreach event requested. Submit the form for approval through these management levels:
    • ITG Group Manager,

    • Field Operations Manager,

    • Director, ITG, and

    • Assistant Deputy Commissioner, Government Entities/Shared Services (GE/SS) TE/GE via the TE/GE C&L staff.

        If the request is denied at any level of management approval, notify the customer of the declination.
        If the request is approved by management at all levels, notify the customer and finalize the outreach arrangements.
    (3) Timely coordinate with internal and external partners to participate in events, based on the customer's consent.


    If time permits and the customer agrees, participation from our internal and external cadre of partners may add considerable value to our total program package.

    Examples of internal partners are:
    • Small Business/Self-Employed

    • Collection Division

    • Taxpayer Advocate Service

    • Privacy Governmental Liaison and Disclosure

    • Employee Plans and

    • Exempt Organizations

    Examples of external partners are:
    • Tribal governments and related entities

    • Tribal professional organizations

    • Federal and state governmental agencies

    (4) Assemble all materials to deliver an effective presentation. Order documents to support the technical/procedural topics you present at the National Distribution Center website: http://caps-as.enterprise.irs.gov/.
        Develop outreach materials, such as an agenda, participant handouts and PowerPoint presentation, etc. Tailor the outreach materials to meet the customer(s) needs.
  2. Component #2 PRESENTATION SKILLS Purpose: This component discusses how to conduct an effective presentation. You must provide an organized and knowledgeable presentation that addresses the concerns of the customer, allows time for questions, and offers a way for customers to follow-up after the presentation.

    Step Core Component #2: Presentation Skills Action
    (1) Address the needs of the customer. Deliver a technically accurate presentation that addresses the issues requested by the customer.
        Use plain language and concrete examples.
        When available, uses examples, rulings, and guidance that specifically apply to tribal governments and tribal enterprises.
        If issues are raised that were not a part of the scheduled agenda, address these to the extent possible.
        If further research is required, timely follow-up with the customer.
    (2) Allow time for questions. Plan ahead to allow time to answer participant's questions throughout the presentation.
    (3) Remind audience of the availability of ITG's customer education and outreach products. Explain ITG's customer education and outreach program and explain ITG services to audience.
        Provide your contact information.
        Provide ITG's website located atwww.irs.gov/tribes. This will give customers access to:
    • "ITG News," newsletter

    • Frequently Asked Questions on current topics

    • Recent legal developments

    • Links to helpful websites

    • Pub 3747, Introduction to Indian Tribal Governments, which defines educational tools and customer service available to federally recognized Indian tribal governments. It also lists contact information for each ITG field group, the ITG Field Operations manager, and the ITG Director.

    • Location of their assigned ITG specialist.

  3. Component #3 FOLLOW-UP PROCEDURES Purpose: This component explains how to capture data from outreach events such as tracking event figures and following up with customer(s).

    Step Core Component #3 Follow-up Procedures Action
    (1) Capture outreach data. Complete Form 14380-A, Reporting Instructions and Feedback for TE/GE Outreach Event, within 10 days after the event. Information required includes event location, date and time, audience count, staff hours required for the event, costs, etc.
        Return form to C&L.
    (2) Follows through with telephone contact and correspondence to the customer, as appropriate. Follow-up is essential in building lasting relationships with our customers. After the outreach event or in a follow-up telephone conversation (or email), check to see whether the point of contact has any further concerns that we didn’t address in the presentation or concerns for which we can offer future assistance.  (08-12-2015)
ITG News

  1. ITG News, is an online newsletter from the ITG office. It’s currently issued quarterly and allows subscribers to regularly receive information from ITG. The newsletter is a resource for learning about federal tax issues, current developments, upcoming events and training opportunities of interest to all tribal governments.

  2. Customers can subscribe to the ITG News newsletter at www.irs.gov/Government-Entities/Indian-Tribal-Governments/Subscribe-to-Indian-Tribal-Governments-News/, and have it delivered directly to their email's inbox using the Gov Delivery system.

  3. In addition, ITG may occasionally issue other news/notices pertinent to issues related to Indian tribal governments, such as upcoming training opportunities, training session reminders and new/changes in tax law. These are sent as a "News blast " to all subscribers. These blasts, like ITG News, must be coordinated with the C&L staff.  (08-12-2015)
Volunteer Income Tax Assistance/Tax Counseling For The Elderly

  1. This section lists guidelines for ITG specialists who work with tribes for Volunteer Income Tax Assistance (VITA),IRM and Tax Counseling for the Elderly (TCE),IRM Wage and Investment Division (W&I) has the primary responsibility for this area. We coordinate work with W&I to assist the tribal governments.

  2. Tribes report that this type of assistance is very beneficial to their tribal members. Due to the small number of ITG specialists, we work only as coordinators in this area.

  3. Our main goal is to place tribal governments and their members in contact with volunteers to help them with tax return preparation, counseling and tax education assistance.

  4. There are many possible ways to deliver assistance. The main objective is to help the tribal governments in ways that work for them.


    In some areas of the country, tribal volunteers run tax assistance sites. In other areas, tribes invite local volunteers to set up a site in the tribal center to assist tribal members.

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