In its public meeting of June 21, 2001, the Advisory Committee on Tax Exempt and Government Entities (ACT) observed that the Internal Revenue Service lacks a formal Tribal consultation policy and, in its report of recommendations, offered suggestions as to how the Service could develop such a policy.

Having adopted these recommendations, the office of Indian Tribal Governments held a series of 12 regional meetings and met with tribal representatives to listen to their input on the development of an IRS/Tribal consultation policy. A summary was compiled and interested parties were offered an opportunity to comment on the input.

On July 14-15, 2004, a joint IRS/Tribal drafting group began the process of developing an initial Consultation Policy draft, with further opportunities for further review and comment as we proceed. An Outline was developed and comments can be submitted to any of the drafting group participants. This volunteer group plans to use the outline to develop an initial draft policy that will be circulated to all tribes for comment later this year.

We would like to thank everyone who has participated in the process to date, and we look forward to the continuing evolution of a consultation policy that will best meet the needs of all parties.