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 are the ways in which tribal governments have acquired real property? Does the United States still make treaties with Indian tribes? What are some major acts of Congress with regard to Indian issues? What is Indian Country? Where are Indian tribes allowed to conduct gaming activities under the Indian Gaming Regulatory Act? Are lands owned by a tribal government under the Alaska Native Claims Settlement Act part of Indian Country? Are reservation lands sold by the Federal government to non-Indians and subsequently repurchased by the tribe part of Indian Country? What is a reservation? What is an Indian allotment? Are mineral interests treated differently than surface rights? Are tribes subject to state taxation on mineral production? Do tribal members pay real estate taxes? What is tribal sovereign immunity? Do tribal governments have the authority to impose their own tax system? Do tribal governments have taxing jurisdictions? What types of tax might a tribal government address? Are tribes required to have an Employer Identification Number to gain federal recognition? Are there any special considerations for returns? For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at1-877-829-5500. For questions on any tribal tax matter, please e-mail us. Be sure to include your name, your phone number and your email address so that we can respond to your question.