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.
