Prairie Band Potawatomi Nation 

Government Center 

September 13, 2019 

VIA EMAIL (tribal.consult@treasury.gov) 

To the U.S. Department of Treasury Tribal Advisory Committee 

Re: Comments regarding TTAC Operating Procedures and By-Laws 

The Prairie Band Potawatomi Nation, a federally-recognized Indian nation, submits the following 

comments regarding the activities of the Treasury Tribal Advisory Committee ("TT AC"), which 

was established by Congress under the Tribal General Welfare Exclusion Act of 2014, Pub. L. 

113-168, 128 Stat. 1883, § 3 (codified at 26 U.S.C. § 139E). 

Background. The Act provides the TT AC with a broad mandate - to "advise the Secretary on 

matters relating to the taxation of Indians." It further provides that the TTAC must assist the 

Secretary of the Treasury establish a program for the (A) training and education for internal 

revenue field agents who administer and enforce internal revenue laws with respect to Indian tribes 

on Federal Indian law and the Federal Government's unique legal treaty and trust relationship with 

Indian tribal governments, and (B) training of such internal revenue field agents, and provision of 

training and technical assistance to tribal financial officers, about implementation of this Act and 

the amendments made thereby. Until such time as the education and training ofIRS agents occurs, 

all audits of tribal government benefit programs are suspended. 

Congress took action to authorize the Act because of years of efforts by the IRS Office of Indian 

Tribal Governments to systematically audit Indians and Indfan tribal governments and assess tax 

on tribal government benefits, including health care, education, and elders' benefits. At the time, 

this audit activity had generated $205 million in assessments over a five-year period. The Treasury 

Inspector General for Tax Administration concluded that while the ITG Office had developed a 

successful program to audit Indians and Indian tribes, it had not developed adequate performance 

measures and objectives. See the Report at: 

https://www.treasury.gov/tigta/auditreports/2013reports/201310018fr.pdf. 

16281 Q Road • Mayetta, KS 66509 • 785.966.4000 • Fax: 785.966.4002 • Toll Free: 877.715.6789 
At the time the Act was enacted, the IRS had begun a process of implementing a General Welfare 

Exclusion by administrative rule. However, it would not halt auditing activity or provide any 

advisory committee to ensure accountability. Congress enacted the Act and created the TTAC to 

(i) ensure oversight of the Treasury Department and IRS to protect Indians and Indian tribal 

governments from ITO and IRS auditing efforts, and (ii) support Indian tribal governments and 

their economic development through tax policy and related measures under the Treasury 

Department's authority. 

Comments on TT AC operating procedures and by-laws. As a general matter, we believe that 

the TT AC should conduct its business in an open and transparent manner with ample opportunity 

for input from, and interaction with, tribal leaders. It should establish a working agenda that 

addresses the top priorities oflndian Country and Alaska Natives relating to taxation and economic 

development that builds upon the years of effort that has occurred to date. 

I.	m Consultation Obligation. Pursuant to Presidential Executive Order 13175, the Treasury 

Department has an obligation to consult with federally-recognized American Indian or 

Alaska Native tribal governments regarding matters that affect them. The Department has 

implemented this mandate, which is binding on the TT AC. See the Policy at 

https ://home.treasury.gov/policy-issues/tri bal-aff airs/tribal-consultations. 

To effectuate the consultation obligation, the TTAC by-laws should require thatA.	mThe TTAC will consult with Indian tribal governments and their leaders by 

convening a meeting (in person or by teleconference) at least fourteen (I 4) days in 

advance of each regularly scheduled TTAC meeting for purposes of (I) updating 

tribal leaders on the TT AC 's activities and (2) receiving input on matters of policy 

concern; and 

B.	mTTAC consultation meetings shall be held at convenient venue where tribal leaders 

are likely to attend in large numbers, such as meetings of the National Congress of 

American Indians and regional meetings in which tribal governments are members; 

and 

C.	mTribal leaders shall be recognized as designating another tribal official or 

representative to participate in consultation on behalf of the Tribal government; 

and 

D.	 Indian tribal governments retain their authority to consult with the Department 

independently of the TTAC. 
11.	� Full and Informed Participation. The TT AC should ensure that all of its meetings are 

conducted in a transparent manner to allow tribal leader engagement and involvement. The 

TTAC by-laws should require thatA.	 The TTAC meeting agendas include an item that allows tribal leaders, tribal 

organizations, and their representatives to ask questions and make comments for 

the record,· and 

B.	, TTAC meeting notices shall be provided to tribal leaders and their attorneys and 

official representatives at least fourteen (14) days in advance. 

III.	i Subcommittees. The TT AC has a wide variety of issues to address, which will be 

challenging for seven Committee members to address on a quarterly basis. It is 

recommended that the TTAC establish subcommittees within its by-laws to better structure 

the flow of work, chaired by a TT AC member with the assistance of designated individuals. 

The following standing subcommittees are recommended: 

A.	iGWE Implementation and Field Agent Training- this subcommittee would 

address the remaining issues associated with implementing the TGWE, including 

guidance governing cultural and ceremonial benefits, definition of "lavish or 

extravagant" and developing curriculum and training IRS field agents on principles 

of federal Indian law; 

B.	iAudit Policy and Enforcement Oversight - this subcommittee would review IRS 

audit activities including resumption of audits of tribal benefit programs upon 

satisfaction of field agent training, current audits of tribal governments by other 

means (e.g. payroll or compliance audits), and current IRS enforcement activities 

and litigation policy against Indians and Indian tribes; 

C.	iTribal Consultation and External Relations - this subcommittee would facilitate 

effective communications with federally-recognized sovereign Indian nations and 

tribes, facilitate coordination between Treasury and other Federal agencies that 

affect Indian Country (e.g. DOI, DOL, DOC), 

D.	iTreaty and Trust Responsibility Enforcement- this subcommittee would assist the 

Treasury Department in fulfilling its treaty and trust responsibilities to Indian 

nations and Alaska Natives on tax and economic policy matters; 

E.	iTribal Tax and Economic Growth Policy - this subcommittee would review 

existing federal policy, law and pending federal legislation that relates to Indian 

Country economic development, including but not limited to dual tribal-state 

taxation, inadequate access to capital and issuance of tax-exempt debt, tax treatment 

of tribal entities 
IV. Setting Policy Priorities. Tribal governments and our leaders have worked for years

to establish policy priorities for Indian Country in the areas of taxation and economic 

development. The TT AC should not re-commence this policy priority process but 

should instead build upon these existing policy priorities. We recommend that the 

TT AC base its policy agenda from resolutions adopted by tribal governments, the 

National Congress of American Indians, and regional intertribal organizations like the 

Affiliated Tribes of Northwest Indians and the United South and Eastern Tribes. 

V.	� No "No-Bid" Contracts. It is anticipated that the TTAC will need to contract with 

experts to provide training to IRS agents working in Indian Country, as well as to 

provide technical assistance in conducting its operations. 

The TTAC by-laws should provide that all of its contractors be subject to a public 

request for proposals and competitive bidding based upon demonstrated qualifications. 

Thank you for the opportunity to provide comments to the Treasury Tribal Advisory Committee. 

Sincerely, 

Chairman, Tribal Council 

Prairie Band Potawatomi Nation