DEPARTMENT OF THE TREASURY

WASHINGTON, D.C. 20220

July 31, 2023

via Email

Dear Tribal Leader:

As the Point of Contact for Tribal Consultation for the U.S. Department of the Treasury 

(Treasury), I invite you to a consultation on Treasury’s Revised Tribal Consultation 

Policy. The consultation will be held virtually on Wednesday, August 30, 2023, 2pm5pm ET. Register here for the consultation.

Background

The United States has a unique trust and treaty relationship with Tribal Nations. In 

recognition of this unique legal relationship, and to strengthen the government-togovernment relationship, Executive Order 13175 of November 6, 2000 (Consultation 

and Coordination With Indian Tribal Governments), charges all executive departments 

and agencies (agencies) with engaging in regular, meaningful, and robust consultation 

with Tribal officials in the development of Federal policies that have Tribal implications, 

and sets forth fundamental principles and policymaking criteria.

On September 23, 2015, Treasury published its first Tribal Consultation Policy and in

2021, Treasury conducted a Tribal consultation on the Presidential Memorandum on 

Strengthening Tribal Consultation and Nation to Nation Relationships (January 26, 

2021). Treasury considered Tribal feedback and recommendations received during the 

consultation to develop an Action Plan for Tribal Consultation and Collaboration which 

included the goal of updating Treasury’s Tribal Consultation Policy. 

On November 30, 2022, President Biden signed the Presidential Memorandum on 

Uniform Standards for Tribal Consultation which establishes uniform minimum 

standards to be implemented across all agencies regarding how Tribal consultations are 

to be conducted. The memorandum is also designed to respond to the input received 

from Tribal Nations regarding Tribal consultation on the January 26, 2021 Presidential 

Memorandum, improve and streamline the consultation process for both Tribes and 

Federal participants, and ensure more consistency in how agencies initiate, provide 

notice for, conduct, record, and report on Tribal consultations.

On March 8, 2023, Treasury conducted a Tribal Consultation on updating Treasury’s 

Tribal Consultation Policy to receive Tribal leader feedback and recommendations on 

Treasury’s current Tribal Consultation Policy and what to consider to incorporate in 

updating the policy. Treasury has incorporated this feedback and the uniform standards 

on Tribal consultation into the attached revised draft Tribal Consultation Policy which is 

being shared with Tribal leaders for feedback before final publication. These revisions 

include addition of processes for the following (1) evaluating and initiating consultation; 

(2) noticing Tribal consultation; (3) conducting the Tribal consultation; (4) Tribal official 

request to consult; (5) records for consultation; (6) training; (7) listening sessions; and 
(8) Tribal engagement. 

Treasury looks forward to engaging with Tribal governments on how the provisions 

included in the Presidential Memorandum on Uniform Standards for Tribal Consultation 

have been implemented into the Revised Tribal Consultation Policy. 

Specifically, we hope to receive your feedback on these topics: 

1. Processes involving evaluating, noticing, and conducting a Tribal consultation.

2. Processes involving Tribal official requests to initiate consultation, consultation 

records; and training. 

3. Processes involving listening sessions and Tribal engagement. 

4. Preferences on whether Treasury should continue to hold consultations virtually 

to increase Tribal access or limit to in-person attendance. 

5. Any other questions, comments, or suggestions regarding Treasury Revised 

Tribal Consultation Policy.

Register here for the Wednesday, August 30, 2023, 2023, at 2:00 pm ET session.

We respectfully request that each Tribal government register one primary leader or 

designee to provide comments. All others are welcome to register as listen-only 

participants. Please note that each consultation can host 500 participants. 

Treasury will send out an agenda and a list of registered speakers before the 

consultation.

The deadline to submit written comments is Friday, September 29, 2023, at 11:59 p.m. 

AKT. Written comments should be sent to tribal.consult@treasury.gov.

If you have any questions, please email tribal.consult@treasury.gov. We look forward to 

hearing your feedback on this issue to ensure Tribal governments and communities are 

integrated into the work of our department.

Sincerely,

Chief Lynn Malerba

Treasurer of the United States

Point of Contact for Tribal Consultation 

U.S. Department of the Treasury
TREASURY ORDER 112-04 DATE: TBD

SUBJECT: Tribal Consultation and Coordination with Tribal Nations Policy

1. PURPOSE. This Order establishes Treasury policy and outlines the guiding principles for 

all Treasury bureaus and offices that engage with Tribal Governments on matters with Tribal

Implications to strengthen the United States government-to-government relationships with 

Tribal Nations, facilitate informed federal policy on matters impacting Tribes, and to reduce 

the imposition of unfunded mandates upon Tribal Nations. 

2. SCOPE. This Order applies to all bureaus, offices, and organizations in the Department of 

the Treasury, including the Offices of Inspector General. The provisions of this Order shall 

not be construed to interfere with or impede the authorities or independence of the Offices of 

Inspector General.

3. DELEGATION. By virtue of the authority vested in the Secretary of the Treasury in 31 

USC 321(b), the Treasurer is delegated authority and responsibility for coordinating and 

managing tribal consultation and coordination with Tribal Nations. 

4. DEFINITIONS.

a. Tribal Nation means an Indian or Alaska Native tribe, band, nation, pueblo, village, or

community that the Secretary of the Interior acknowledges to exist as an Indian Tribe 

pursuant to the Federally Recognized Indian Tribe List Act of 1994, 25 U.S.C. 5131 (the 

List Act).

b. Tribal Government refers to the governing body of an Tribal Nation.

c. Tribal Consultation (or “Consultation”) involves the meaningful, direct, timely, and 

interactive process of receiving input from Tribal Nations regarding proposed Treasury 

actions (including IRS actions) on policies that have Tribal Implications.

d. Policies that have Tribal Implications has the same meaning as used in Executive Order

13175, and refers to Treasury regulations (including IRS regulations), published 

guidance, or other policy statements or actions, including data Treasury is considering to 

use in policy decisions and how to identify or address any data limitations, that have

substantial direct effects on one or more Tribal Nations, on the relationship between the

Federal Government and Tribal Nations, or the distribution of power and responsibilities 

between the Federal Government and Tribal Nations.

e. Tribal Official refers to an elected, appointed, or designated official of the 

governing body of a Tribal Nation.

f. Tribal Designee refers to an individual designated by a Tribal government to speak 

on its behalf during a consultation and includes representatives of Tribal 

organizations comprised of Tribal governments. 

5. GUIDING PRINCIPLES.

a. The United States recognizes the right of Tribal Nations to self-government, and their 

inherent sovereign powers over their members and territories. The principle of

consultation has its roots in the unique legal and political relationship between the 

federal government and the governments of Tribal Nations. The United States has a 

unique, legally affirmed Nation-to-Nation relationship with American Indian and 

Alaska Native Tribal Nations, which is recognized under the Constitution of the United 
States, treaties, statutes, Executive Orders and court decisions. The United States also 

has a unique trust relationship with and responsibility to protect and support Tribal 

Nations and Tribal citizens.

 

Treasury and its bureaus (including the IRS) are committed to strengthening the 

government-to-government relationships between the United States and Tribal 

Nations. Treasury (including the IRS) recognize that agency policies, programs, and 

services may affect Tribal Nations and is committed to consulting with Tribal

Officials with regard to Treasury Policies (including IRS Policies) that have Tribal

Implications. This Policy will complement, not supersede, any existing laws, rules, or 

regulations that guide existing consultation processes with Tribal Nations. 

b. Tribal consultation is a two-way, Nation-to-Nation exchange of information and 

dialogue between official representatives of the United States and of Tribal Nations 

regarding Federal policies that have Tribal implications. Consultation recognizes Tribal 

sovereignty and the Nation-to-Nation relationship between the United States and Tribal 

nations and acknowledges that the United States maintains certain treaty and trust 

responsibilities to Tribal Nations. The directive reflected in Article 19 of the United 

States’ endorsed United Nations Declaration on the Rights of Indigenous Peoples states 

that signatories “shall consult and cooperate in good faith with the indigenous peoples 

concerned through their own representative institutions in order to obtain their free, 

prior and informed consent before adopting and implementing legislative or 

administrative measures that may affect them.”

c. Information obtained from Tribal Nations shall be given meaningful consideration in 

the development of regulations, published guidance, and other policy statements or 

actions by Treasury and its bureaus (including IRS), as it will enhance understanding 

of the potential impacts of these activities on Tribal Nations. Treasury (including the 

IRS) will strive for consensus with Tribes on a mutually desired outcome.

d. Consultation should generally include both Treasury officials (including IRS officials 

as applicable), and Tribal officials with decision-making authority regarding the 

proposed policy, regulations or guidance that has Tribal Implications.

e. Consultation will ensure that applicable information is readily available to all parties; 

that Treasury and Tribal Officials have adequate time to communicate; and that after 

the federal decision, consulting Tribal Nations are advised as to how their input 

influenced that decision making.

f. E.O. 13175 provides that “[w]ith respect to Federal statutes and regulations 

administered by Indian tribal governments, the Federal Government shall grant 

Indian tribal governments the maximum administrative discretion possible,” and the 

PMUS provides that “[c]onsultation requires that information obtained from Tribes 

be given meaningful consideration, and agencies should strive for consensus with 

Tribes or a mutually desired outcome.” 

g. Topics for consultation will include E.O 13175, Section 6, Increasing Flexibility for 

Indian Tribal Waivers, which encourages the federal government to facilitate and 
streamline Tribal applications for waivers of statutory and regulatory requirements as 

appropriate.

h. All these principles shall be applied to the extent practicable and permitted by law. 

6. CONSULTATION POLICY. 

a. Statement of Policy. Treasury (including the IRS) will consult with Tribal Officials prior 

to implementing Policies that have Tribal Implications. While not required by this Policy

or EO 13175, when specifically requested, Treasury (including the IRS) also may consult

with Tribal Officials regarding policy matters of general applicability that may have an

impact on Tribal Nations or their members. Treasury (including the IRS) may also

conduct listening sessions, meetings with individual Tribes, and informal discussions 

with Tribal Officials on matters of concern. Tribal Consultation will be early and 

ongoing with advance notice and sufficient response timelines.

The Tribal Consultation process should achieve the following core objectives: (1) timely 

identification of policy matters that may warrant Tribal Consultation; (2) implementation 

of a process that is accessible and convenient to Tribal participants; and (3) development 

of meaningful, transparent, and accountable dialogue involving the appropriate

participants.

Consistent with EO 13175, Tribal Consultation is not required for actions to enforce 

requirements administered by the agency or actions to penalize violations of these

requirements, even if the actions impact multiple Tribal Nations or members of

multiple Tribal Nations. Actions that do not require Tribal Consultation include, but are

not limited to:

1) Administrative orders or practices involving penalties or equitable or similar 

relief to ameliorate the effects of prior violations or ensure compliance;

2) Administrative orders that impose specialized requirements of limited duration;

3) Audits, examinations, collections, litigation, or investigations; and

4) Internal agency guidelines with respect to such matters.

In recognition that certain component bands and reservations of Tribal Nations engage 

directly with the federal government and have received federal financial assistance 

directly from Treasury, Treasury will include in its consultations those component band 

or component reservations that have recognized governments and that are individually 

identified (including parenthetically) in the list published in the Federal Register by the 

Secretary of the Interior pursuant to section 104 of the List Act.

b. Point of Contact for Tribal Consultation (POCTC). The Director of the Office of Tribal 

and Native Affairs in the Office of the Treasurer shall be the POCTC and shall educate 

and advise Treasury bureaus and offices (including the IRS) in the identification of policy 

matters that may be appropriate for Tribal Consultation. The POCTC shall serve as the 

primary point of contact for Tribal officials seeking to consult with Treasury. 

The POCTC in conjunction with Treasury bureaus and offices shall identify agency 

staff to participate in tribal consultation dependent upon subject material and may 

delegate the lead for a particular consultation to that bureau or agency.
c. Procedures for Evaluating and Initiating Consultation.

1) Treasury bureaus and offices (including the IRS) should conduct Tribal Consultation

with respect to Policies that have Tribal Implications, including early outreach to

solicit comments from appropriate Tribal Officials who may be substantially

affected by changes in Treasury regulations, published guidance, or other policies 

under consideration. The Office of Tribal and Native Affairs will advise on the 

identification of policy matters that are likely to require Tribal Consultation.

Generally, every effort should be made to provide sufficient notice prior to

scheduling Consultation, and the POCTC in conjunction with the Treasury office or

bureau conducting a Consultation should inform Tribal Officials as soon as 

practicable if exceptional circumstances, such as legislative or regulatory deadlines

or other factors beyond the agency’s control, warrant an abbreviated period of

advance notice.

2) Tribal Consultation will be coordinated by the Office of Tribal and Native Affairs 

and conducted in collaboration with Treasury officials (including IRS officials, as 

applicable) who are knowledgeable about the matters at hand and authorized to

speak for the Department.

3) A phased approach to Tribal Consultation may be appropriate in some matters, in

which a plan for more extensive Tribal Consultation is identified and a commitment 

is made to consult within a specified time frame.

4) Treasury bureaus and offices (including the IRS) should notify the POCTC in

advance of proposed actions on policies that may have Tribal Implications. The 

POCTC may advise on the potential need for Tribal Consultation with respect to

such matters. The POCTC shall also be involved in integration of Tribal 

consultation feedback into internal decision-making. 

5) With respect to regulations and published guidance on matters that have Tribal

Implications, Treasury (including the IRS as applicable) will consult with Tribal

Officials early in the process of developing such regulations or guidance. These

Tribal Consultations should seek comment on compliance costs as appropriate to the 

nature of the regulation or guidance under development. The timing, nature, detail, 

and extent of Tribal Consultation will depend on the regulation or guidance involved.

d. Notice of Tribal Consultation. When inviting Tribes to consult, Treasury and its bureaus 

(including the IRS) should:

1) Develop a notice of Tribal Consultation, entitled a Dear Tribal Leader Letter (DTLL), 

which includes:

a) Sufficient information on the topic to be discussed, in an accessible language and 

format, and context for the Tribal Consultation topic to facilitate meaningful 

Tribal Consultation;

b) The date, time and location of the Tribal Consultation;

c) If consulting virtually, links to register in advance;

d) Deadlines for any written comments on the topic; and

e) Identification of the email for receipt of comments. 

2) Email distribution of the DTLL to Treasury’s Tribal listserv and post to the 

Department’s Tribal Affairs website on Treasury.gov.
3) Provide notice of at least 30 days to Tribes of any planned Tribal Consultations 

excepted as provided in subsection 2 of this section.

4) Provide appropriate available information on the subject of the Tribal Consultation 

including framing questions; and

5) Allow for a written comment period following the Tribal Consultation of at least 30 

days, except as provided in subsection 2 of this section.

If there are time constraints such that 30 days notice of a Tribal Consultation is not 

possible or that the post-consultation written comment period described in subsection 

1(e) of this section must be shorter than 30 days, the notice of Tribal consultation should 

include information as to why the standard notice or written comment period cannot be 

provided. 

e. Conducting the Tribal Consultation.

1) Throughout a Tribal Consultation, the Secretary of the Treasury and its bureau heads 

(including the Commissioner of the IRS), or appropriate representatives, shall 

recognize and respect Tribal self-government and sovereignty; identify and consider 

Tribal treaty rights, reserved rights, and other rights; respect and elevate Indigenous 

Knowledge including cultural norms and practices relevant to such consultations; and 

meet the responsibilities that arise from the unique legal relationships between the 

Federal Government and Tribal Governments.

2) The POCTC should ensure that agency representatives with appropriate expertise 

and, to the extent practicable, decision-making authority regarding the proposed 

policy, are present at the Nation-Nation consultation. This may include 

representatives of other relevant federal agencies.

3) Consultation should prioritize the participation of official Tribal Government leaders. 

Comments from Tribal organizations representing the collective view of their Tribal 

Nation Members will be acknowledged given the expertise and advisory nature of 

Tribal Organizations comprised of Tribal Nation leadership.

4) When inviting Tribes to consult, Treasury (including the IRS) may conduct the 

consultation in-person or virtually using such technological tools that are accessible 

to Tribes with a focus on ensuring equitable access for all Tribes. 

5) Treasury and its bureaus (including IRS) will accept comments by Tribal Nations in a 

variety of formats recognizing that each Tribal Nation may prefer to transmit its 

feedback via different mediums. This may include but is not limited to email, regular 

mail, comments submitted directly to Treasury or the applicable bureau, or through 

the federal register, conference calls, videoconferences, and in-person. 

6) Neither Treasury nor its bureaus (including the IRS) will delegate its consultation 

obligation to third party entities including but not limited to non-political 

organizations, consultants and contractors, non-tribal archeologists or other units of 

government.

f. Process for Tribal Officials to Request Consultation. Tribal Officials are encouraged to

contact directly the appropriate Treasury or bureau officials, on a government-togovernment basis, to seek Consultation on Policies that have Tribal Implications. 

Consultation requests may also be addressed to the POCTC, who may direct the matter to 

additional Treasury officials, as appropriate. Applicable officials should timely review 

the consultation request and requests will be acknowledged within a reasonable period 

The POCTC also may be contacted with general concerns or requests for information and 
may refer specific policy matters to the Treasury bureaus or offices with direct 

jurisdiction, as appropriate. The POCTC can be reached at Tribal.Consult@treasury.gov.

g. Record of Consultation. 

1) A record of the consultation process shall be maintained including:

a) a summary of Tribal input received;

b) a general explanation of how Tribal input influenced or was incorporated into the 

agency action; and if relevant, the general reasoning for why Tribal suggestions 

were not incorporated into the agency action or why consensus could not be 

attained.

2) Treasury and its bureaus (including the IRS) shall timely disclose to the affected 

Tribes the outcome of the consultation and decisions made as a result of the 

consultation. To the extent permitted by applicable law, the agency shall seek to 

ensure that information designated as sensitive by a Tribal government is not publicly 

disclosed. The agency should obtain advance informed consent from Tribal 

communities for the use of sensitive information provided by the Tribe and should 

inform Tribal representatives that certain Federal laws including the Freedom of 

Information Act, may require disclosure of such information.

3) The record of consultation does not waive any privilege or other exception to 

disclosure pursuant to the Freedom of Information Act or under other law.

h. Training. Treasury and its bureaus (including the IRS) shall require annual training 

regarding Tribal consultation for agency employees who work with Tribal Nations or 

on policies with Tribal implication. This training shall include but not be limited to the 

following:

1) A review of Federal Indian Law and Policy (including applicable Executive Orders 

and Presidential Memorandums)

2) Tribal Governments and Economies 

3) Treasury’s Tribal consultation policies, including best practices for identifying what 

matters require consultation in collaboration with the Office of Tribal and Native 

Affairs.

7. LISTENING SESSIONS. At times, the Department may need to seek formal feedback from 

experts in a specific field or from members of a Native community that extends beyond Tribal 

leadership. For example, Native Community Development Financial Institutions are largely 

not comprised of Tribal leaders and access Treasury funds reserved for Native Americans. In 

instances where broad Tribal and Native feedback is sought, Treasury and/or its bureaus 

(including IRS) may host, consistent with law, a Listening session utilizing the processes 

identified for Tribal consultations to provide clear communication and feedback.

8. TRIBAL ENGAGEMENT. In addition to consultations and listening sessions, Treasury and 

bureau officials and staff are encouraged to have regular communication with Tribes regarding 

policies and programs that have Tribal implications. This engagement can include, but is not 

limited to, in-person or virtual meetings; emails, phone-calls, hosting of information sessions, 

briefings, office hours, and trainings; and traveling to Tribal conferences. 

9. JUDICIAL REVIEW. This Policy is intended only to improve the internal management of

Treasury and its bureaus (including the IRS) and is not intended to create any right, benefit, or 
trust responsibility, substantive or procedural, enforceable at law by a party against Treasury 

or its bureaus or any person.

10. AUTHORITIES/REFERENCES.

a. 31 USC 321

b. EO 13175, “Consultation and Coordination With Indian Tribal Governments,” dated 

November 6, 2000 (65 FR 67249)

c. Presidential Memorandum for the Heads of Executive Departments and Agencies on

Tribal Consultation, issued on November 5, 2009 (74 FR 57881)

d. Presidential Memorandum for Heads of Executive Departments and Agencies on Tribal 

Consultation and Strengthening Nation-to-Nation Relationships issued on January 26, 

2021.

e. Presidential Memorandum on Uniform Standards for Tribal Consultation (PMUS) issued 

on November 30, 2022

11. OFFICES OF PRIMARY INTEREST. Office of Tribal and Native Affairs, Office of the 

Treasurer. 

_______________________________

Janet Yellen

Secretary of the Treasury