The Office of Indian Tribal Governments (ITG) serves as the official point of contact for the IRS with Indian tribes. IRS employees must contact the ITG before initial contact with Indian tribes and tribal entities.
Contacts with tribes should be diplomatic in tone and express the IRS's need to meet with the leaders of the tribe on a government-to-government basis to discuss tax issues of mutual interest and concern. Your approach should be "Our government would appreciate the assistance and cooperation of your government on this matter." Based on their history, some tribal entities may view the U.S. government with mistrust and suspicion. An understanding of the history and culture of the tribe, along with its political organization, will help establish an effective "government-to-government" relationship.
IRS employees should consider these steps when scheduling a visit to a tribal entity:
- Contact the responsible tribal official(s), by mail, and set an appointment for a convenient time to meet. Inform the tribal official(s) of the purpose of the appointment (education/outreach endeavor, compliance review, or examination). You should be willing to repeat this information to the Tribal Council or other tribal representatives if requested.
- The initial meeting may be with the tribal official(s) or their designee of the tribal official(s). This meeting should include an introduction and then a discussion of the issues and information needed to complete the work assignment. Personal contact is essential to obtain an understanding of tribal perspectives and concerns. Schedule any additional appointments with the designated tribal official to complete the educational/outreach endeavor, compliance review, or examination.
- If multiple IRS employees participate in an assignment, their activities should be closely coordinated with the tribal official(s) or designee.
- If another Federal agency is currently working with the tribe closely related to tax administration, immediately determine the scope of the other agency's involvement and elevate that information to IRS management. Interagency cooperation may resolve conflicts and avoid misunderstandings.
- You should hold a meeting with the tribal official(s) to inform them of any findings, recommendations, or proposed tax adjustments when the assignment is completed. You should also thank the tribal official(s) for their cooperation.
Keep the following tips in mind when working with tribal governments:
Item | Situation | Strategy |
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a. | Respect tribal council officials as officials of another government. |
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b. | Like all business relationships,
honesty and integrity are highly valued. |
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c. | Personal interest in tribal political and cultural history is appreciated, but don't let your personal interest interfere with your mission or task. |
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d. | Understand there are different ways of communicating. |
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e. | During negotiations, prepare to discuss. |
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f. | It is customary to shake hands with everyone in the room. |
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g. | Like most people, tribal leaders object to being "consulted" by people who have little intention of doing anything in response to their concerns. |
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h. | Tribal people may have had a history of uneven relationships with the U.S. government and may be skeptical of your proposal. |
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i. | Be flexible when setting deadlines, if possible. |
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j. | Your tribal contacts might not be able to answer questions immediately.
They may have to think about it and consult with others. |
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k. | Do not assume one American Indian speaks for all American Indians or tribal governments. |
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