ACT-ITG Report Released: Subcommittee Recommends IRS Treat Tribes Like States
In a report released June 7, 2018, the Indian Tribal Governments subcommittee (ITG) of the IRS Advisory Committee on Tax Exempt and Governmental Entities (ACT) made recommendations to treat tribal governments the same as state and local governments in regards to disclosure of taxpayer information under section 6103 of the Internal Revenue Code (IRC).
IRC Section 6103 authorizes the IRS to share tax information by entering into agreements with governmental agencies for tax administration purposes. Currently, the IRS can only enter into intergovernmental agreements with states and municipalities. Tribes administer tax programs such as social security and Supplemental Nutrition Assistance Programs or SNAP; however, the failure to include tribes in section 6103 prevents the IRS from entering into agreements with tribes and from states and local governments from sharing federal taxpayer information with tribes.
The ITG provides important services to both Indian Country and to the IRS through research, identification of key issues unique to tribal governments, outreach and education assistance to tribal governments in understanding federal tax matters, and coordination with IRS divisions and oversight entities.
For questions or comments please contact Jennifer Parisien atJennifer@nafoa.org or (202) 558-8040.