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           Background:  How draft policy was
          developed/listening meetings, etc. 
          Purpose: 
          
          
           - Acknowledge
               Tribal Sovereignty.
 
           
           
          
          
           - Acknowledge
               government-government relationship.
 
           
           
          
          
           - Acknowledge
               self determination.
 
           
           
          
          
           - Acknowledge
               unique status of each Indian Tribe as an independent sovereign.
 
           
           
          
          
           - Acknowledge
               treaties, Constitution, non-tax statutes.
 
           
           
          Scope: 
          
          
           - Binding on all
               IRS components.
 
           
           
          
          
           - Allows consultation
               with Tribal governments on individual Tribal member issues.
 
           
           
          
          
           - Allows
               one-on-one consultation as well as on issues with broad scope.
 
           
           
          
          
           - Can be
               initiated by either Tribes or IRS.
 
           
           
          Definitions: 
          
          
          
          
          Designate contact points for both IRS and Tribes. 
          Issue Based Consultation Initiated by IRS: 
          
          
           - Require predecisional input in decisions and
               policies that have impact on Tribes.
 
           
           
          
          
           - Delineate time
               frames for that input and include considerations for exigent
               circumstances.
 
           
           
          
          
           - Designate
               methods IRS will use for notification.
 
           
           
          
          
           - IRS will
               explain how Tribal input was considered in final decision.
 
           
           
          
          
           - All Tribes
               invited to consult on issues even when an issue raised may not
               be perceived as relevant to every tribe.
 
           
           
          Issue Based Consultation Initiated by Tribe/Group of
          Tribes: 
          
          
           - Tribe or group
               of Tribes may invoke consultation.
 
           
           
          
          
           - If
               consultation was not employed in a decision, IRS will stay
               action pending consultation.
 
           
           
          Relational Consultation: 
          
          
           - Annual
               informational meetings in Indian Country to allow Tribes to
               raise issues and encourage dialogue between Tribes and IRS.
 
           
           
          Oversight/Refreshment of Policy: 
          
          
           - Initial
               assessment 1 year after implementation to determine
               effectiveness.
 
           
           
          
          
           - Review every 2
               years thereafter.
 
           
           
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