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. What is meant by the term "competent Indian"? What is meant by the term "non-competent Indian"? If the allottee is non-competent while allotted land is held in trust, does he/she attain competency when a fee patent is issued? Are there other ways that competency/non-competency can impact a tax question?