4.86.1  Indian Tribal Governments Administration

4.86.1.1  (01-01-2003)
Indian Tribal Governments

  1. The mission of the Indian Tribal Governments office (ITG) is to provide Indian tribal government customers top quality service by helping them understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all. The ITG office will be guided by principles of respect for Indian tribal self-government and sovereignty. ITG will develop a functional and interactive government-to-government relationship between the IRS and Indian tribal governments.

4.86.1.1.1  (06-01-2006)
Who We Are

  1. The Indian Tribal Governments office was established in 2000 to assist Indian tribes with tax issues. ITG is comprised of Specialists who work in offices located near the seats of tribal governments. ITG Specialists actively seek partnership opportunities to meet the needs of both governments on a collaborative basis.

  2. Indian tribes provided valuable input into the design of ITG, which focuses on creating a single point of contact for the tribes to utilize in addressing tax matters. Five field groups provide primary front-line service to tribal entities. The Compliance and Program Management staff support the employees in these groups in designing and delivering customized assistance. In addition, the Abuse Detection and Prevention Team (ADAPT) coordinates with other IRS and Federal agencies issues regarding abusive schemes that are promoted in Indian Country. See IRM 4.87.1.14.

  3. Input from tribes is essential to ensuring that the Indian Tribal Governments office is able to meet the needs of tribes, and we welcome feedback.

4.86.1.1.2  (06-01-2008)
Tax Administration

  1. Indian Tribal Governments office coordinates all aspects of tax administration as it impacts Indian tribes. This includes indirect assistance, direct assistance, compliance checks and examination of returns.

  2. Indirect assistance:

    • Toll-free customer service at (877) 829-5500

    • Customized publications

    • Enhanced forms and instructions

    • Web site http://www.irs.gov/tribesIndian Tribal Governments.

  3. Direct assistance:

    • Specialized outreach presentations

    • Customer service to tribes and their entities

  4. Compliance checks:

    • Information reporting

    • Tips

  5. Examination of returns

  6. We will work with tribes to minimize any intrusion. While the IRS has enforcement authority, it is our objective to work with tribes to mitigate the need for enforcement. We believe that education is the cornerstone to building a lasting relationship.

  7. The IRS Taxpayer Advocate program is designed to alleviate taxpayer hardships that arise from systemic problems or the application of the Internal Revenue Code. IRM 13.1, The Taxpayer Advocate Service of the IRS (TAS), provides pertinent information. Problems that meet the criteria of TAS should be documented on Form 911, Application for Taxpayer Assistance Order (ATAO) and forwarded to the Advocate's office promptly.

    Note:

    If the taxpayer specifically requests TAS assistance, the case should be automatically referred to the Local Taxpayer Advocate (LTA).

  8. If TAS accepts the ATAO, it will be forwarded to the IRS Indian Tribal Governments office for review by the responsible field group. The group Manager will refer to the Service Level Agreement between the National Taxpayer Advocate and the Commissioner Tax Exempt and Government Entities for procedural guidance, TAS/TEGE Service Level Agreement.

4.86.1.1.3  (07-28-2008)
Coordination Between Divisions

  1. The Indian Tribal Governments office is responsible for all aspects of Federal tax administration as it applies to tribal governments and their related entities:

    • Employment tax

    • Excise tax

    • Income tax

    • Common information reporting returns, i.e., F-1099, F-1042, F-W2, etc.

    • Any other type of Federal return that might be filed by a tribal government

  2. Although ITG Specialists provide valuable expert knowledge and assistance in many criminal investigations, there may be instances when Criminal Investigation (CI) Special Agents are prohibited from disclosing information to ITG employees. Criminal investigations involving sensitive investigative techniques, pending enforcement actions and/or the use of Federal Grand Juries may significantly limit interaction and information sharing with ITG. Nonetheless, CI recognizes the critically important role ITG performs regarding tribal governments and Federal tax administration, including criminal investigations. Therefore, CI will, to the extent possible, coordinate pertinent tribal government activities and interaction with ITG.

  3. In general, ITG Specialists must stay involved in material interactions between the tribal government and the IRS. Some examples of coordination between Operating Divisions are:

    1. A Revenue Officer is assigned to secure collection on a tribal government account. See IRM 5.1.12.21 Indian Tribal Government (ITG) Cases.

    2. A Revenue Agent is assigned a partnership entity and a tribal government is a partner.

    3. An Excise Tax Specialist is assigned a case that involves a tribal government. The Memorandum of Understanding that addresses Excise Taxes can be found in IRM 4.88.1, Exhibit 488.1-10.

    4. An Anti-Money Laundering Coordinator is assigned a BSA examination of a tribal government entity. The Memorandum of Understanding that addresses Title 31 can be found in IRM 4.88.1, Exhibit 4.88.1-5.

  4. The Indian Tribal Governments office may at times be involved in the Coordinated Industry Case Program (CIC). The procedures for this type of examination can be found in IRM 4.24.5.2 . The CIP procedures and guidelines promote uniformity and consistency in the management of coordinated examination cases. Examination activities in tribal governments may raise concerns which require fragmenting the examination for a multi-agent approach and assigning specific examination work to each team member.

  5. As tribal governments become more involved in various types of business activities, such as partnerships and joint ventures with non-tribal government partners, there will be more coordination with other IRS Operating Divisions. An example may be found in the Alaska Native Claims Settlement Act (ANCSA) type entities. Indian Tribal Government Specialists may need to act as coordinators in these types of examinations.

  6. There may be times when it is unclear who should be controlling a situation, such as in the examination of a tribal leader's personal income tax return or the examination of a large number of tribal members. These situations will be resolved at the lowest levels in the IRS units involved. If the Group Manager(s) cannot reach agreement, the issue will be raised to the next level of management until resolved.

  7. See IRM 5.1.12.21.3, Revenue Officer Requirements, requiring approval from the Indian Tribal Governments office to initiate work with Indian tribal governments.

  8. When coordination efforts between divisions do not resolve a tribal issue, Taxpayer Advocate Service referrals should be considered as a potential avenue of resolution when certain criteria are met. IRM 13.1, Taxpayer Advocate Service of the IRS provides pertinent information.

4.86.1.2  (01-01-2003)
Protocol for Contacting Tribes

  1. Contacts with tribes should be diplomatic in tone and should express the Service's desire to meet with the leaders of the tribe to discuss, on a government-to-government basis, tax issues of mutual interest and concern. The approach should be "Our government would appreciate the assistance and cooperation of your government" . Generally, based on history, the Federal government may be viewed by tribal entities with mistrust and suspicion. An understanding of the history and culture of the tribe, along with its political organization, will assist in establishing effective "government-to-government" relationships.

  2. The following steps should be considered when scheduling a visit to a tribal entity:

    1. Contact the responsible tribal official(s), via phone or mail, and set an appointment for a convenient time to meet. Inform the tribal official(s) of the purpose of the appointment (education/outreach endeavor, compliance review, or examination). The IRS employee should express a willingness to repeat this information to the tribal council or other tribal representatives if requested.

      Note:

      To determine the responsible tribal official for various types of contacts, refer to the Disclosure and Privacy portion of this manual section. See IRM 4.86.1.6.

    2. The initial meeting may be with the tribal official(s) or a designee of the tribal official(s). This meeting should include an introduction and a discussion of the issues and information needed to complete the work assignment. Personal contact is essential to obtain an understanding of tribal perspectives and concerns. As necessary, additional appointments should be scheduled with the designated tribal official to complete the educational/outreach endeavor, compliance review, or examination.

    3. In situations when multiple IRS employees will be participating in a work assignment, their activities should be closely coordinated with the tribal official(s) or designee.

    4. If another Federal agency is currently working with the tribe on matters which closely relate to tax administration, immediately determine the scope of the other agency's involvement and elevate that information to IRS management. Interagency cooperation may resolve conflicts and avoid misunderstandings.

    5. The IRS employee should hold a meeting with the tribal official(s) to inform them of any findings, recommendations, or proposed tax adjustments when the assignment is completed. The IRS employee should thank the tribal official(s) for their cooperation.

  3. Here are some things to keep in mind when working with tribal governments:

    Item Situation Strategy
    a. Respect tribal council officials as officials of another government. • Take the time to learn their official titles, such as Chairman, President, Secretary, Treasurer, Representative.
    • Tribal council officials expect to be treated in the highest professional manner when conducting business.
    b. Like all business relationships, honesty and integrity are highly valued. • A sense of humor is appreciated, but generally, serious business-like behavior is appropriate.
    c. Personal interest in tribal political and cultural history is appreciated, but don't let your personal interest interfere with your mission or task. • When possible, do your homework ahead of time to help you understand a situation or issue.
    d. Understand there are different ways of communicating. • For some tribes, the written word is not the appropriate way to make initial contact with the tribe.
    e. During negotiations, prepare to discuss. • Discuss all aspects of an issue at hand simultaneously, rather than sequentially.
    f. It is customary to shake hands with everyone in the room. • Always shake hands when introduced, meeting someone and departing.
    g. Like most people, tribal leaders object to being "consulted" by people who have little intention of doing anything in response to their concerns. • Be prepared to negotiate, to the extent that you have authority, to find ways to accommodate the tribe's concerns.
    • Be prepared to respond with reasons why the advice may or may not be followed.
    h. Remember that tribal people may perceive themselves as having a long history of uneven relationships with the Federal Government. They may be suspicious of your proposals. • Do not expect a sympathetic attitude to be automatic.
    i. Be flexible about setting deadlines, if possible. • To be effective, try to follow the most natural schedule.
    • If the mission requires that particular deadlines must be set, be sure to explain what they are and why they must exist.
    • Expect to negotiate about them.
    j. Those you consult with might not be able to answer questions immediately. They may have to think about it and consult with others. • As a result, it may be necessary to pose a question and then go away while they consider and debate the matter.
    k. Do not assume one American Indian speaks for all American Indians or tribal governments. • Take advantage of organizations like the National Congress of American Indians (NCAI), the Urban Indian Advisory Council or regional tribal associations for broad input.

4.86.1.3  (06-01-2006)
Other Tribal Contacts

  1. Individual tribal members -- As a matter of protocol, the IRS employee should notify the recognized tribal leader(s) whenever entering tribal lands for the purpose of conducting an examination of an individual tribal member. At no time should the IRS employee disclose the name or identity of the individual(s) under examination.

  2. Management companies and other vendors conducting business on the reservation -- Tribal governments often form or hire management companies to run the day-to-day activities of their gaming operations. Under the Indian Gaming Regulatory Act (IGRA), any books and records of an Indian gaming operation are treated as owned by the tribe. In addition, as noted above, the steps necessary to arrange an examination in Indian country are unique. Accordingly, when scheduling an examination of a gaming operation run by a management company, the additional following steps should be taken:

    1. At the earliest possible date, the management company should be notified that when a management company is operating a gaming operation for a tribe, the IRS requires that the management company keep its own set of records on the gaming activities, separate from the records of the tribe.

    2. When scheduling an examination, the IRS should direct the management company to make such records available.

    3. At the initial contact with the management company or other vendor conducting business on the reservation, the taxpayer should be asked to notify the tribal government that an employee of the IRS will be present to conduct their official duties. If the company is unwilling to notify the tribe, an official letter should be sent to the tribal government notifying them of the date and time when the IRS will be present on the reservation to conduct official duties. At no time should the IRS employee disclose the name or identity of the entity under examination unless the tribe owns it.

4.86.1.4  (06-01-2006)
Sources of Information

  1. Indian Tribal Governments Compliance and Program Management -- The Indian Tribal Government Compliance and Program Management (CPM) function maintains a tribal contact database and can assist in identifying the recognized tribal leadership as well as the location of the tribal offices. Located in Washington D.C., CPM staff can be contacted at (202) 283-9800.

  2. Native American Internet Sites -- The Internet has a multitude of sites that give information about tribal governments and Native American current affairs. The IRS web site http://www.irs.gov/govt/tribes/topic/index.html has helpful general/research web site addresses. The Bureau of Indian Affairs web site has current listings of recognized tribal leaders, addresses, and phone numbers. The National Congress of American Indians also has a wealth of information available. Here are some general web site addresses that are very informative:

  3. National Indian Gaming Commission -- The National Indian Gaming Commission (NIGC) was established within the Department of the Interior to implement the provisions of the Indian Gaming Regulatory Act (IGRA). The Commission has field representatives who maintain contact with those tribes that have gaming operations. These representatives are a useful source of information. The NIGC can be contacted at (202) 632-7003, 1441 L Street NW, Washington, D.C. 20005. The web site is http://www.nigc.gov.

    Note:

    ITG has a memorandum of understanding with NIGC. See IRM Exhibit 4.88.1-2.

  4. Bureau of Indian Affairs (BIA) -- The Bureau of Indian Affairs Area Office may be contacted to assist in identifying the recognized tribal leadership and the location of the tribal offices. The IRS employee should not advise the BIA of the purpose of the inquiry. Caution should be exercised when contacting the BIA, as the relationship between some tribes and the BIA is sensitive. The web site is http://www.doi.gov/bia/.

    Note:

    If the purpose of the contact is to secure testimony in an examination context, IRC Section 7602 (c) (Notice of Contact of Third Parties) procedures should be followed.

4.86.1.5  (01-01-2003)
Tribal Sovereignty Overview

  1. ) The United States Government has a unique legal relationship with Indian tribal governments as set forth in the Constitution of the United States, treaties, statutes, and court decisions. Congress may limit the authority of Indian tribes, but within those limits the tribes retain "attributes of sovereignty over both their members and their territory " , U.S. vs. Mazurie, 419 U.S. 544, 557 (1975).

  2. Tribal government powers includes the authority to choose the form of the tribal government, determine tribal membership, regulate tribal and individual property, levy taxes, establish courts, and maintain law and order. Generally, Indian tribes provide governmental services, such as transportation, education, and medical care to Indian tribal members.

  3. "Although Congress can limit tribal powers of sovereignty, States cannot do likewise. The general rule in the field of Indian law is that unless there is specific delegation of authority provided by Congress, laws do not apply to Indians on reservations. Thus, Indian tribes are "semi-sovereign" entities, or "distinct, independent political communities" within the borders of the states in which they reside. Their sovereign powers can be limited or defined by an act of Congress or, in some cases, those powers may have been implicitly lost when tribes became subject to the overriding sovereignty of the United States. States, however, are limited in the ways they can have any direct effect on Indian residents of reservations, or on the exercise of tribal sovereign power within reservations." (Quoted from: "Overview of Indian Gaming" by Mary B. Magnuson, Indian Legal Issues, Minnesota Institute of Legal Education (1995).

  4. Over the years, Presidents have issued Executive Orders that have directed Federal Government Agencies, to the extent permitted by law, to "respect Indian tribal self-government and sovereignty, honor tribal treaty and other rights, and strive to meet the responsibilities that arise from the unique legal relationship between the Federal Government and Indian tribal governments." (Executive Order No. 13175, 65 FR 67249, Nov. 6, 2000.) This relationship is not intended to prevent representatives of the IRS from carrying out official government business.

4.86.1.6  (01-01-2003)
Disclosure/Privacy

  1. Indian Tribal Governments is covered by the same Disclosure and Privacy procedures that are stated in IRM 11.3, Disclosure of Official Information. Due to the sensitivity of ITG's work, disclosure and privacy are critical to the performance of its mission. Following relevant statutes, ITG Specialists and Managers determine what information is confidential, its degree of confidentiality, who may have access to it and for what purposes, and how ITG must account for any release of protected information.

4.86.1.6.1  (07-28-2008)
Disclosure

  1. The disclosure laws are composed principally of sections of the Internal Revenue Code (sections 6103, 6104, 6110, 7213, 7213A, and 7431), the Freedom of Information Act (5 USC 552), and the Privacy Act (5 USC 552a).

  2. The disclosure laws balance the competing interests of the American public in protection of their personal and financial privacy and in the open and effective administration of their government. This is further stated in the ITG mission statement, "The Indian Tribal Governments office will be guided by principles of respect for Indian tribal self-government and sovereignty" .

  3. All ITG employees must be cautious not to damage the relationship of respect that we have for Indian self-government and sovereignty. This relationship can be very complex at times given our responsibility to administer the tax laws in a fair manner to all. This section is closely related to the section on Third Party Contacts, see IRM 4.88.1.11.4 for procedural requirements.

4.86.1.6.1.1  (06-01-2006)
Requests for Information by Tribal Casino on Vendor/Employee Tax Compliance

  1. Requests by tribally owned casinos for tax compliance clearances should be received on Form 8821, Tax Information Authorization, and should be forwarded in accordance with current procedures using Form 3210, Document Transmittal. See IRM 11.3.3.1.1, General Requirements for Disclosure to Designee.

4.86.1.6.1.2  (01-01-2003)
Responsible Officials

  1. In addition to the guidelines for Disclosure of Official Information in IRM 11.3, the following are some specifics as to how these guidelines may be applied with regard to Indian tribal governments.

  2. As with Federal, State and local governments, returns and return information of a tribal government may be disclosed to any person legally authorized to act for such government. Generally, verification that the requester is a government official, such as Treasurer or Comptroller, will be sufficient to indicate entitlement to returns and return information.

  3. Requests for returns must be made in writing on appropriate governmental letterhead.

  4. Requests for return information may be verbal or in writing under the guidelines in IRM 11.3.3.1.1 .

  5. If the tribe, in a resolution of the tribal council or other exercise of its powers as a sovereign government, duly designates in accordance with regulatory requirements an individual or individuals as the primary point of contact for the IRS, ITG will honor that designation and contacts should be made through that individual. The designation may be made with regard to specific matters or on an on-going basis.

  6. If the designated representative is an outside attorney, certified public accountant, or other professional who is not a tribal official, the rules governing Conference and Practice (C&P) as codified in 26 CFR 601.501-509 and explained in the following publications will apply:

    • Publication 216, Conference and Practice Requirements

    • Publication 470, Limited Practice Without Enrollment

    • Publication 947, Practice Before the IRS and Power of Attorney

  7. When the Indian Tribal Government Specialist has an on going relationship with the tribe and is familiar with the official responsible for a particular matter, on-going contacts should be made with that official (provided that official has been duly designated by the tribe to receive returns and return information of that matter, or is otherwise authorized to receive returns and return information of the tribe because he/she is a tribal government official legally authorized to act for the tribe).

  8. When there is any doubt as to the responsible official, the following steps should be followed:

    1. Contact the local Bureau of Indian Affairs (BIA). The BIA Area Office may be contacted to assist in identifying the recognized tribal leadership and the location of the tribal offices. The IRS employee should not advise the BIA of the purpose of the inquiry.

    2. Inquiries should be made to the recognized leaders as to the responsible official(s) with regard to a particular matter.

    3. If the contact is in regard to a specific return and the signer of the return can be identified, that person will be treated as the responsible official provided the individual is still acting in the same capacity as when the return was signed and filed.

    4. If any doubts remain as to whom the responsible official is or who is entitled to return information, written instructions from the tribal government should be requested.

4.86.1.6.1.3  (01-01-2003)
Verbal Consents

  1. In 1976, IRC section 6103 was substantially overhauled amid concerns about presidential abuse of tax return information and the effect of widespread disclosures of tax information. Change to section 6103(c), permitting disclosures to designees with the consent of the taxpayer, was a part of that revision. Congress knew that sometimes the taxpayer wanted someone other than a power of attorney, a person that might not be qualified to practice before the IRS, to receive his or her returns and return information. This could include, for example, a family member or member of Congress making an inquiry on behalf of the taxpayer. Section 6103(c) permits disclosures with the consent of the taxpayer under regulations prescribed by the Secretary of Treasury.

  2. In 1997, Congress eliminated the requirement that a consent be "written." Congress' intent was to lessen the burden on taxpayers when they sought help in dealing with the IRS. Congress also gave the IRS the responsibility to decide under what circumstances consents could be verbal. To make this happen, the IRS had to change the regulations. On April 29, 2003, final regulation 68 FR 22598 was published. This regulation provides for disclosure of returns and return information based on verbal consent in some very limited circumstances. Specifically, the IRS must first:

    1. Obtain from the taxpayer sufficient underlying facts to enable the IRS to determine the nature and extent of the information or assistance requested and the return information to be disclosed to comply with the taxpayer's request.

    2. Confirm the identity of the taxpayer and the designee.

    3. Confirm the date, the nature and the extent of the information or assistance requested.

4.86.1.6.2  (01-01-2003)
Human Resources

  1. Employees in the Indian Tribal Governments office are covered by the same Human Resources policies as all other IRS employees. See IRM Part 6, Human Resources Management, for guidance in this area. Information that is included in this section deals with employee development and benefits. Some of the areas are:

    • Employment and Career Management - Employee Training

    • Development

    • Performance and Recognition

    • Classification

    • Pay and Allowances

    • Attendance and Leave

    • Employee Conduct

    • Workforce Relations and Services

    • Employee Benefits (Insurance and Annuities).

  2. The Indian Tribal Governments office is committed to the development of all employees through formal and informal processes.

4.86.1.6.3  (07-28-2008)
Public Affairs/Press Releases

  1. The Indian Tribal Governments office follows the procedures set out in IRM 11.1, Communications, for all Operating Divisions of the Service. Indian Tribal Governments Specialists will be in contact with tribal officials on a regular basis.

  2. Some tribal governments operate radio and television stations. If a tribal official contacts you to make a presentation on one of their stations, contact your manager and the Media Relations Specialist for your area to inform them of the request and proceed based on the direction given. Media Relations Specialists deal with media inquiries in regard to tax law, regulations and IRS policies, procedures and programs.

  3. When speaking as a representative of the IRS, always keep disclosure of official information in mind. The primary limitation on disclosure of returns and return information is contained in IRC 6103. The Disclosure Area Manager should be consulted to assure compliance with IRC 6103.

  4. As an Indian Tribal Governments Specialist, you will be doing public speaking on a regular basis. Always speak to the tribes with respect and understanding of the government-to-government relationship that we are charged to carry out.

  5. If a tribal government requests a press release, contact your manager and coordinate this request with the ITG Compliance and Program Management (CPM) staff in Washington D.C. (An example of this was the Announcement 2001-16, explaining the tribal procedures to handle the Federal Unemployment Tax change in the law).

4.86.1.6.4  (07-28-2008)
Natural Disasters

  1. The Indian Tribal Governments Office will use the information in IRM 25.16, Disaster Assistance and Emergency Relief, that addresses the procedures to follow in these situations. This is an important concern to ITG as many tribes are located in areas of the country that are subject to floods, tornadoes, wild fires and other natural disasters.

  2. The ITG mission to Indian tribal governments places it in a position to help tribal governments in times of natural disaster.

  3. Indian Tribal Government Specialists will be the point of contact for a tribal government that has had a natural disaster take place in its area. The Specialist will be called on to coordinate the efforts of various Operating Divisions of the IRS, such as the Wage and Investment Division or the Small Business and Self Employed Division.

  4. An IRS State Disaster Assistance Coordinator (SDAC) may direct staff from TE/GE to provide disaster assistance at local Federal Emergency Management Agency Centers. For more information about this subject, refer to IRM 25.16.1.12, the Tax Exempt and Government Entities (TE/GE) portion of the Disaster Assistance and Emergency Relief Program.

4.86.1.6.5  (06-01-2006)
Coordination Concerning Appeals Determinations

  1. For each case closed by the Appeals Office, a copy of Appeals Case Memorandum (ACM) will be provided to the Indian Tribal Governments Office. The ACM will usually be the only feedback vehicle.

  2. Where the Appeals Office feels some aspect of a closed case warrants special attention in addition to the ACM, feedback will be provided in separate memorandum. Favorable comments by memorandums are encouraged.

  3. The Appeals Office will return cases for verification of the new information or for further development using an explanatory memorandum.

  4. For more on Appeals and ITG, please see IRM 4.87.1.12 and IRM 4.88.1.12.2.4.

4.86.1.6.6  (06-01-2006)
Correspondence Control

  1. The Indian Tribal Governments office uses the correspondence guidelines found in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. This is the Correspondence Manual used by all Operating Divisions. ITG correspondence with the tribal governments will help build trust and respect and reinforce government-to-government relationships.

  2. Replies to tribal governments must be timely and accurate. A timely response is within 30 days or less of the IRS-received date. If a final response cannot be made within 30 days, an interim response is to be sent before the end of the 30-day period.

  3. Background - Section 3705 of the Restructuring and Reform Act of 1998 states… "Any manually generated correspondence shall include the name, telephone number and unique identifying number of an employee who can be contacted with respect to the correspondence " .

4.86.1.7  (07-28-2008)
Indian Tribal Governments Technical Time Reporting

  1. The Indian Tribal Governments office is part of the Tax Exempt/Government Entities Division and uses the TE/GE WebETS Time Reporting System. See IRM 4.5.5.1.

4.86.1.8  (07-28-2008)
Indian Tribal Governments Travel

  1. The Indian Tribal Governments office follows the policies and procedures of IRM 1.32.1, Official IRS Travel Guide.

  2. Most Indian tribes are in remote areas that require extensive travel. The modes of travel will vary based on the final destination, but travel by air is very common. All costs must have prior approval from a Group Manager, barring emergency situations.

4.86.1.9  (01-01-2003)
Indian Tribal Governments Training

  1. The Indian Tribal Governments (ITG) office follows the IRS training policy procedures found in IRM 6.410.1 .

  2. A high quality, well-trained workforce is critical to the successful accomplishment of the ITG mission. The ITG office's goal is to provide training that is meaningful, relevant, timely, challenging, and which provides all employees with the skills they need to perform their job to their maximum potential.

  3. Due to the complex nature of Indian tribal law and the need for understanding the cultural background of Indian peoples, all new employees will receive training and cultural orientation critical to effective performance.

4.86.1.10  (06-01-2006)
Delegation Orders

  1. The IRS is currently revising delegation orders to accurately reflect organizational changes resulting from the modernization process. Delegation Orders that apply to TEGE can be found by employees on the ITG intranet site library ( http://tege.web.irs.gov/).


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