FAQs for Indian Tribal Governments regarding Communications, Publications and Sources of Information


These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided.

Where do I get forms and publications?

From your personal computer, you can access the IRS's Internet Web Site 24 hours a day, 7 days a week to:

  • download forms, instructions, and publications;
  • search publications on-line by topic or keyword.

You can also order forms and publications by calling 800-TAX-FORM (800-829-3676) Monday through Friday, 7 a.m. to 10 p.m. (local time zones apply). Most forms and publications are available at your local IRS office.

Are there publications that address filing requirements of Indian tribal gaming operations?

Yes.  Publication 3908, Gaming Tax Law for Indian Tribal GovernmentsPDF and Publication 3079, Gaming Publication for Tax-Exempt OrganizationsPDF, are both available. Answers to your questions may be found in these publications. You should contact the IRS Office of Indian Tribal Governments if you need further clarification.

What is the Taxpayer Advocate Service and how do I contact them?

The Taxpayer Advocate Service (TAS) is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. Each state has a Taxpayer Advocate to assist that state's taxpayers.

If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer, a significant hardship as a result of the application of the tax laws, contact the Taxpayer Advocate.

To reach the Taxpayer Advocate, use one of the following methods:

Additional information can be obtained via the Taxpayer Advocate website.