Identified Abusive Schemes



The following are examples of schemes and abuses identified to date. If you suspect these or other schemes may be occurring, you can report them via e-mail or by contacting us at:

Internal Revenue Service
850 Industrial Street
Suite 300
Redding, CA 96002
Embezzlement from tribal enterprises
Use of fictitious corporate status to avoid the filing of Forms 1099
Conversion of tribal assets/property for personal use
Disguising of enterprises to appear as tribally-owned, so as to evade federal taxation and/or various federal or state laws
Improper sheltering of taxable gains by passing third party transactions through Indian tribes
Improper treatment of net gaming revenue, including misclassified distributions to tribal members
Selling memberships in tribal groups not recognized by the federal government, and purporting such membership confers special tax benefits
Claiming Native American individuals are not subject to federal taxation under any circumstances
Misrepresentation of federal status of a tribe to attempt to obtain tax advantages
Misrepresentation of treaty provisions to claim improper tax relief