Background: How draft policy was
developed/listening meetings, etc.
unique status of each Indian Tribe as an independent sovereign.
treaties, Constitution, non-tax statutes.
- Binding on all
- Allows consultation
with Tribal governments on individual Tribal member issues.
one-on-one consultation as well as on issues with broad scope.
- Can be
initiated by either Tribes or IRS.
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
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
- Tribe or group
of Tribes may invoke consultation.
consultation was not employed in a decision, IRS will stay
action pending consultation.
informational meetings in Indian Country to allow Tribes to
raise issues and encourage dialogue between Tribes and IRS.
Oversight/Refreshment of Policy:
assessment 1 year after implementation to determine
- Review every 2