1

 ITG News

 Keeping First Nations Informed

Inside this issue:

Message from the Director 1

Update on Consultation 

Policy Listening Meetings

2

ITG Customer Satisfaction 

Survey Results

3

Meet the Specialists 3

ITG Area Contacts 4

1099 & W-2G Mismatch Notices5/6

Federal Unemployment Tax 

Refungs

 6

Patriot Act Communication 

System

7

Calendar of Tax Events 8/9

Publication 4267D

Catalog Number 37831N Great Plains Edition October 2003

Message From The Director

Welcome to the initial issue of our quarterly ITG News for Indian Tribes 

located within the Great Plains area. As the IRS Office of Indian Tribal 

Governments moves to expand its efforts to assist federally-recognized tribes 

with addressing federal tax administration issues, we will continue to explore 

new methods to effectively communicate with tribes, and ensure the timely 

distribution of information. I hope that you find this newsletter to be a valuable 

tool.

We have a number of other information mechanisms available to assist you. We 

are continuing to enhance our web site for tribes at www.irs.gov/tribes, which 

includes recent information on regulatory issuances, links to common tax forms, 

answers to Frequently Asked Questions, return filing addresses, 

and updates on the Advisory Committee to the TEGE Commissioner, a group 

that includes two representatives from Indian tribes. We also offer toll-free telephone assistance at (877) 829-5500.

We want this to be your newsletter, so if there are any areas you would like 

addressed, please let us know. As always, I welcome your feedback on our 

operations, and particularly your suggestions on how we might improve our service to you. Please feel free to contact any of our Specialists at any time, 

or you may always contact me at (202) 283-9800, or via e-mail at 

christie.jacobs@irs.gov.

Christie Jacobs 

New Casino Report Form Implemented

Effective October 1, 2003, FinCEN Form 103 has replaced Form 8362 (Currency Transaction Report 

for Casinos). A link to the new form is available on the ITG web site at www.irs.gov/tribes.
2

Update on Consultation Listening Meetings

Based on the recommendations of the Advisory Committee to the Tax Exempt Government Entities 

Commissioner, we are currently holding a series of 12 “listening” meetings that are designed to allow 

tribal input into the scope and process that might be employed in an eventual IRS/Tribal Consultation 

Policy.

We have completed six of the meetings and have received valuable ideas. However, there are still six additional meetings that will be held during the next three months as follows:

Wednesday October 15th

1:00-4:00pm

Holiday Inn – Duluth, Minnesota

200 West First Street

Thursday October 23rd

1:00-4:00pm

Westmark Hotel – Anchorage, Alaska

720 West 5th Street

Tuesday November 18th

1:00-4:00pm

U.S. Mint Building – Washington, D.C.

801 9th Street NW

Tuesday December 9th

9:30am-12:30pm

Courtyard by Marriott (Airport) – Albuquerque, New Mexico

1920 Yale Blvd SE

Wednesday December 10th

Navajo Nation

Time and Location TBA

Thursday December 11th

1:00-4:00pm

Hilton Phoenix East – Mesa, Arizona

1011 West Holmes Avenue

If you are interested in participating, you can attend any of the remaining meetings by registering on-line 

through the registration link on our web site at www.irs.gov/tribes. You can also submit input through 

the e-mail link on the bottom of the registration page. Once all of the meetings are completed, we will be 

posting a summary of the input received to our web site, and inviting additional comments before any 

drafting process begins.
3

ITG Customer Satisfaction Survey Results

In July we mailed our first ever Customer Satisfaction Survey to each of the 564 federally-recognized tribes. 

This effort was part of our desire to have our customers provide us with direct feedback on how well we 

are doing our job and meeting their needs and expectations.

The overall level of satisfaction was very high. However, that does not mean that we cannot improve. In 

fact, the survey results provided us with several areas where we will be undertaking actions. Many of those 

actions are included in a summary that we posted to our web site at www.irs.gov/tribes, but we also want 

to share some of the more significant actions that we are planning.

First, we will be making a renewed effort to ensure that every tribe is aware of our office and our mission. 

We will attempt to accomplish this through a marketing effort that will provide tribal contacts with readily 

accessible information on contact points and work hours for their assigned field specialists. We will also 

provide information on back-up contacts in the event that the primary contact is not available. 

Second, we are initiating steps to improve access to our office and tax information through our web site. 

Many of our existing features, including our e-mail link, will be redesigned to attempt to improve their visibility, and the ability of our customers to locate the information that is utilized the most often. We will 

also be focusing efforts on working with tribes to remedy the cause of penalties, and to better address the 

tax issues for their members. Other actions are listed on our web site.

We want to thank each tribe that took the time to complete and return the survey. Your feedback is very 

important to us, and we look forward to your continuing feedback in the future.

Meet the Specialists

In order to provide quality service to the tribes, ITG hired individuals who serve as specialists and work 

“one-on-one” with the tribes. The specialists for the North Central States are listed on page 4.

These individuals have been trained in topics such as employment taxes, Title 31, casino gaming, and protocol. These specialists can also address other issues unique to Indian Country. Issues may relate to tribal 

governments as employers, distributions to tribal members and the establishment of governmental programs, trusts and businesses.

Each of the ITG Specialists is assigned to specific tribes and serves as the tribes single point of contact for 

assistance and service. Many of you have already been contacted by the specialist that serves your area. 

However, if you are unaware of the contact person for your tribe and would like to speak with you Specialist, please contact Group Manager, John L. Walters at (701)239-5400 x.253 or via e-mail at 

john.l.walters@irs.gov.
4

ITG Area Contacts

NORTH CENTRAL

Illinois, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, North Dakota, South Dakota, 

Wisconsin, Wyoming

 

SPECIALISTS 

Jeff Clairmont Ione Reddy Serina Halverson

Kalispell, MT Rapid City, SD Omaha, NE

406-752-6149 ext 24 605-341-8749 ext 229 402-361-0286

Jeff.R.Clairmont@irs.gov Ione.A.Reddy@irs.gov Serina.M.Halverson@irs.gov

Joe Hedglin Pat Kearns Jim Furnas

Willmar, MN Duluth, MN Duluth, MN

320-231-7043 218-720-5305 ext 227 218-720-5305 ext 228

Joseph.R.Hedglin@irs.gov Patrick.L.Kearns@irs.gov James.M.Furnas@irs.gov

Rob Bixby Jim Scrivener Sandy King

Green Bay, WI Traverse City, MI Sault Ste Marie, MI

920-433-3810 ext 4021 231-932-2062 906-635-9289

Robert.D.Bixby@irs.gov James.Scrivener@irs.gov Sandra.King@irs.gov

John Walters, Manager Cheryl Bauer, Management Assistant

Fargo, ND Fargo, ND

701-239-5400 ext 253 701-239-5400 ext 243

John.L.Walters@irs.gov Cheryl.J.Bauer@irs.gov

Telephone, Internet, & Mailing Address 

• Call: Customer Account Services toll free 877-829-5500

• Visit: Indian Tribal Governments Web site at www.irs.gov/tribes

• Write: Internal Revenue Service

 Indian Tribal Governments SE:T:GE:ITG

 1111 Constitution Ave., NW

 Washington, DC 20224
5

1099 & W-2G Mismatch Notices to be Mailed in Sept & Oct

Did you file 1099’s or W-2G’s for 2002? Have you received a letter from the IRS that includes a list of 

missing or incorrect payee TIN(s) a mile long...Confused? ITG would like to help.

Payments made for gambling winnings, per capita payments, non-employee compensation and others may 

be subject to reporting on Form 1099 or Form W-2G. These types of payments may also be subject to 

backup withholding if a proper taxpayer identification number (TIN) is not given. A Form W-9 or similar substitute is often used to request verification of a customer’s name and TIN. 

Even with a valid W-9, a TIN/name mismatch can occur when the Form 1099 or W-2G is filed with the IRS. 

Why do mismatches occur? Perhaps, because...

• The payee has inadvertently provided an incorrect number;

• The payee has provided the correct number, but a typing or operator error has resulted in an 

incorrect number on the Form 1099 or W-2;

• The payee has had a recent name change (i.e. marriage or divorce) and has not notified Social 

Security;

• The payee is a sole proprietor and uses a business name instead of his/her individual name.

• The payee has purposely provided an incorrect number hoping to avoid detection by IRS or others.

Regardless of the reason, if a TIN/name combination cannot be found on IRS or Social Security Administration files a CP2100 or CP2100A notice will be sent to you—the payer. What should you do if you receive a CP2100 or CP2100A notice?

First, compare the IRS list to your records. Does this list include... 

Missing TINs: Continue or begin backup withholding immediately. At least three solicitations for a TIN 

are required: 1) Initially (when payment was made); 2) First Annual Solicitation by December 31 of 

the year payment is made (for 2002 payments this date was 12/31/02); 3) Second Annual Solicitation by 

December 31 of the following year (for 2002 payments this date is 12/31/03). 

Incorrect TINs: If the TIN/name combination on the list matches the W-9, W-2G, or other documents 

in your records you have 15 business days to send a “B” Notice to the payee. Backup withhold from any 

reportable payments if the payee does not respond to you within 30 days of the date on the notice. Do 

not backup withhold if the payee furnishes the required certification (Form W-9 in response to the 1st “B” 

Notice, or Form SSA-7028 or IRS Letter 147C in response to the 2nd “B” Notice). Keep copies of these documents in your files. (Note: The 2nd “B” Notice should be sent to the payee if this is the second 

CP2100/2100A Notice you have received within three calendar years for this payee.)

If the TIN/name combination on the list does not match with your records, if could be because 1) you 

put the incorrect information on the return; 2) the information changed after you filed it; or, 3) IRS misprinted the information in processing. Do not write to the IRS; however, correct & update your records, 

use the correct TIN/name information for future filing, and make a note of the error in your records.

Continued on page 6
6

Following and documenting these procedures is a very important step to establishing “reasonable cause”

when the Proposed Missing and Incorrect TIN Penalty notices are mailed out next August.

Detailed information about “B” notices and backup withholding can be found in IRS Publication 1679. This 

publication can be accessed on the IRS web site at http://www.irs.gov/pub/irs-pdf/p1679.pdf or by calling the 

ITG Specialist in your area. 

Federal Unemployment Tax Refunds (FUTA Tax)

Are you a federally recognized tribe or an enterprise of a federally recognized tribe?

Have you made payments to your State for Unemployment Tax for your workers, or have you made an 

agreement to reimburse the State for payments of Unemployment benefits paid to your employees?

If your answer to both of the above questions is yes, you are exempt from FUTA taxes for years ending 

after December 20, 2000. As such, you are entitled to a refund of all Federal Unemployment Taxes 

(FUTA) that you paid for tax years 2000, 2001, and 2002. 

Treasury Announcement 2001-16, February 20, 2001, 2001-8 I.R.B. page 715 allows tribes to reimburse the 

states for any unemployment taxes and to elect to exclude payment of FUTA taxes after December 20, 

2000. A transition rule in Public Law Number 106-554, 114 Stat. 2763, allows for the electing tribe to exclude the FUTA for the year 2000 if unemployment taxes have been paid to their respective state.

Contact your local Indian Tribal Government Specialist to obtain instructions for claiming your refund of 

FUTA. The name of your local Specialist is provided on page 4.

Any claims for the 2000 tax year must be filed before January 31, 2004.

Any claims for the 2001 tax year must be filed before January 31, 2005.

Any claims for the 2002 tax year must be filed before January 31, 2006.

!! ALERT !!

Claims for refunds of FUTA taxes paid for tax year 2000 must be received by the 

Internal Revenue Service before January 31, 2004. See above for further information.
7

Patriot Act Communication System

With the passage of the USA PATRIOT Act of 2001, the Financial Crimes Enforcement Network (FinCEN) 

was tasked with developing a highly secure network to allow filing institutions to electronically file Bank 

Secrecy Act (BSA) forms, in particular Currency Transaction Reports (CTRs) and Suspicious Activity 

Reports (SARs).

In order to meet these requirements, FinCEN has developed the Patriot Act Communication System 

("PACS"). The system will allow: 

• Filing institutions and other organizations to electronically file CTRs and SARs in a highly secure 

fashion over the Internet. This includes both single forms as well as batches of forms (i.e., multiple CTRs or SARs contained in electronic batches). 

• FinCEN to issue advisories and PACS system updates to the PACS user community 

• Members of filing institutions to send secure messages to FinCEN (and receive responses where 

appropriate). 

Effective October 1, 2003 PACS will include the following new forms: 

• FinCEN Form 101 (SAR by the Securities and Futures Industries)

• FinCEN Form 102 (SAR by Casinos and Card Clubs)

• FinCEN Form 103 (CTR by Casinos), and 

• Form TDF 90-22.56 (SAR by Money Services Business).

How PACS Will Work

Accessing PACS: The PACS system will be hosted on a secure website on the Internet. Filing institution 

personnel will be able to access PACS only after they have applied for and received a digital certificate from 

a Government-approved certificate authority.

Using PACS to File BSA Forms: Some institutions regularly file thousands of electronic CTRs and dozens of 

SARs at a single time. Other institutions file only a small number of electronic or paper-based CTRs and 

SARs yearly. For both, PACS will serve as another, more efficient conduit for filing BSA forms with the 

Government. Filing institutions will not be required to file BSA forms using PACS; it will instead be another 

avenue available to them for filing. All BSA forms and data submitted to PACS are encrypted for protection. 

At the end of each day, PACS will deliver all submitted BSA data to the IRS Detroit Computing Center for 

processing. Electronic notification of filings will be provided by PACS to filing institutions.

Alerts and Secure Messaging: FinCEN will use PACS to issue alerts consisting of FinCEN advisories, PACS 

System updates, and other communications to the PACS user community.

For further information about filing through PACS, visit http://pacs.treas.gov. If you have any questions concerning the system, please contact the PACS Help Desk at 1-888-827-2778 (option 6) or via email at PACSHelp@notes.tcs.treas.gov.

Publication 3908—Gaming Tax Law for Indian Tribal Governments 

has been revised. The updated version is now available through our Distribution 

Centers, or by contacting your ITG Specialist.
8

Federal Tax Calendar for Fourth Quarter 2003

SUN MON TUE WED THU FRI SAT

1 2 3

* Payroll date 9/27-

9/30

4

5 6 7 8

* Payroll date 10/1 -

10/3

9 10 * Payroll date 

10/4-10/7

Employees report 

September tips to 

employer

11

12 13 14 15

** Monthly payroll 

tax deposit for September

16

* Payroll date 10/8 -

10/10

17

* Payroll date 10/11-

10/14

18

19 20 21 22

* Payroll date 10/15-

10/17

23 24

* Payroll date 10/18-

10/21

25

26 27 28 29

* Payroll date 10/22-

10/24

30 31

* Payroll date 10/25-

10/28

October 2003

SUN MON TUE WED THU FRI SAT

1

2 3 4 5

* Payroll date 10/29-

10/31

6 7

* Payroll date 11/1 -

11/4

8

9 10 Employees report 

October tips to 

employer

11 12 13

* Payroll date 11/5 -

11/7

14

* Payroll date 11/8 -

11/11

15

16 17 ** Monthly payroll tax deposit for 

October

18 19

* Payroll date 11/12-

11/14

20 21

* Payroll date 11/15-

11/18

22

23 24 25 26

* Payroll date 11/19-

11/21

27 28 29

30

November 2003

NOTE: Deposits made through EFTPS are due one day prior to the 

dates listed.

*= Make a Payroll Deposit if you are under the semi-weekly deposit 

rule. ** = Make a Monthly Deposit if you qualify under that rule.
9

SUN MON TUE WED THU FRI SAT

1

* Payroll date 11/22-

11/25

2 3

* Payroll date 11/26-

11/28

4 5

* Payroll date 11/29-

12/2

6

7 8 9 10

* Payroll date 12/3 -

12/5

> Employees report 

November tips to 

11 12

* Payroll date 12/6 -

12/9

13

14 15

** Monthly payroll 

tax deposit for November

16 17

* Payroll date 12/10-

12/12

18 19

* Payroll date 12/13-

12/16

20

21 22 23 24

* Payroll date 12/17-

12/19

25 26 27

28 29

* Payroll date 12/20-

12/23

30 31

* Payroll date 12/24-

12/26

December 2003

*= Make a Payroll Deposit if you are under the semi-weekly deposit rule. 

**= Make a Monthly Deposit if you qualify under that rule.

NOTE: Deposits made through EFTPS are due one day prior to 

the dates listed

Return Filing Dates

By October 31

File Form 941 for the third quarter of 2003. If the tax was deposited in full and on time, file by November 

10.

File Form 730 on applicable wagers accepted during September 2003.

By November 30

File Form 730 for applicable wagers accepted during October 2003.

By December 31

File Form 730 for applicable wagers accepted during November 2003. 

To add your name or e-mail address to our mailing list, 

please contact us via e-mail at Jeff.R.Clairmont@irs.gov, or 

call Jeff Clairmont at (406) 752-6149 ext 24 

Account or Tax Questions??

Call Customer Account Services at 1-877-

829-5500