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IRS Agent Training on Tribal Matters

Section 3(b)(2) of the Tribal General Welfare Exclusion Act of 2014 requires Treasury, in consultation with the TTAC, to establish training and education for IRS field agents on Federal Indian law and the government’s trust and treaty relationship with Tribal Nations. This training must be completed before the audit moratorium under Section 4(a) of the Act is lifted. Treasury seeks Tribal input on training priorities, content, and delivery.
1.Training content: What do IRS agents most need to understand about Federal Indian law, tribal sovereignty, the trust relationship, and the diversity among Tribal Nations?
2.How should IRS agent training be structured?
3.What prerequisites should be in place before an agent conducts an audit involving Tribal governments?
4.What role should Tribal representatives, TTAC members, or Tribal legal experts play in developing and delivering this training, and are there existing federal Tribal training programs that Treasury should look to as models?
5.Are there existing federal Tribal training programs Treasury should model? Please specify.