Native American Tribal Income

IRM 21.3.8.16.6, Publications for Indian Tribal Governments will provide the necessary information and guidance needed for verification or Exempt status or non Exempt status. They will explain what documentation is needed for proof of exemption from federal tax.

If the information received is enough to release TP issue Letter 2809C to the company and Letter 2813C to the taxpayer.

Update WHCS and IDRS with TC 972 AC 146 and document AMS.