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. What wagering taxes are imposed on legal and illegal wagers? What is Form 11-C, Occupational Tax and Registration Return for Wagering, and what is it used for? What is the status of wagering excise taxes for tribes? For those who utilize a third-party operator to conduct a wagering pool, is there a liability for the wagering excise tax? Where a third-party "operator" conducts the wagering pool activity, who is the party liable for any wagering tax? For questions regarding tax return account matters, tax deposits or filing requirements, please contact our Customer Account Services staff toll-free at800-829-4933. For questions on any tribal tax matter, please email us. Be sure to include your name, your phone number and your email address so that we can respond to your question.