Tribal Consultation Policy - Current Status - Draft Outline for IRS/Tribal Consultation Policy




Background:  How draft policy was developed/listening meetings, etc.


  • 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.


  • 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.


  • Consultation
  • Indian Tribe
  • IRS
  • Exigent Circumstances

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.