ICT [2005/06/21]��IRS guidance for tribes found wanting

ICT [2005/06/21]��IRS guidance for tribes found wanting: "IRS guidance for tribes found wanting Email this page Print this page
Posted: June 21, 2005
by: Philip Burnham / Indian Country Today


WASHINGTON - America's tribes believe they are getting insufficient guidance and unfair enforcement in matters ranging from tax-exempt bonds to tribally chartered corporations, said a report unveiled at Internal Revenue Service headquarters June 8.

''Current enforcement efforts by the IRS,'' said the report, ''some of which are viewed by tribes as unfair and at odds with how the IRS treats state and local governments - coupled with a lack of progress on promulgation of past promised guidance - threatens to undermine the positive work that has been done.''

The report, entitled ''Survey and Review of Existing Information and Guidance for Indian Tribal Governments,'' was one of four projects sponsored this year by the Advisory Committee on Tax Exempt and Government Entities (ACT), an IRS public forum devoted to contemporary tax issues. It specifically cited the need for guidance on tribal businesses and tribal trusts, and clarification on the nature of ''essential government functions'' in Indian country. "