These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Why does the office of Indian Tribal Governments conduct examinations? What is the authority for examinations of Indian Tribal governmental entities? What should a tribal entity expect from an examination? What rights does a tribal entity have? What happens if the tribal entity disagrees with the outcome of the examination? Is IRS oversight of tribal gaming affected by the authority of NIGC/tribes/states for Class III gaming? For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at 1-877-829-5500. For questions on any tribal tax matter, please e-mail us. Be sure to include your name, your phone number and your email address so that we can respond to your question.