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 the intent of Title 31? What role does the IRS have in the enforcement of Title 31? What financial institutions are under IRS jurisdiction? Does the IRS have jurisdiction of banks? What agency has jurisdiction over banks?