Identified Abusive Schemes


The following are examples of schemes and abuses identified to date:

  • 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

If you suspect these or other schemes may be occurring, you can report them via e-mail