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 |