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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

IRC Section 3121 - PLR



Private Letter Rulings – IRC Section 3121

Issue PLR Number
Whether worker is an employee of the tribal casino for purposes of FICA, FUTA, and Federal income tax withholding.




Whether an individual is an independent contractor or an employee of the Nation and whether Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and Federal income tax apply. 

PLR -9345011


Responsibility for Federal Insurance Contributions Act (FICA) taxes for a casino-style facility located on tribal lands.