IRC Section 4401 - TAM


Technical Advice Memorandum - IRC Section 4401

Issue TAM Number
Whether a pull-tab ticket operation conducted by an Indian tribal government, as part of its bingo gaming operation, a lottery subject to the federal excise taxes on wagering imposed under sections 4401(a) and 4411 of Chapter 35 of the IRC.




  1. Taxpayer is liable for wagering tax under section 4401 for amounts wagered on pull-tabs sold in connection with bingo and casino operations.
  2. Taxpayer is liable for wagering for amounts wagered on drawings held in connection with bingo operations.
  3. Taxpayer is liable for occupational tax imposed by section 4411 of the Code.