The Internal Revenue Service (IRS) issued in the attached October 2, 2014, FEDERAL REGISTER notice a request for applications and nominations for individuals to serve on the IRS Advisory Committee on Tax Exempt and Government Entities (ACT). The ACT is an organized public forum for discussion of matters relating to employee plans, exempt organizations, tax-exempt bonds, and federal, state, local, and Indian tribal governments. Members serve staggered terms of two years. Of the vacancies that the IRS is seeking to fill, one is for a member who will serve on the Indian tribal governments panel. Applications and nominations are due by November 3, 2014.
The ACT has been in existence since 2001 and has taken up such tribal-specific issues as the implementation of Tribal Economic Development Bonds under the American Recovery and Reinvestment Act of 2009; Federal Insurance Contributions Act taxes in Indian Country; and a survey of issues requiring administrative guidance in the wake of enactment of Section 906 of the Pension Protection Act of 2006. The ACT is different from the to-be-convened Tribal Advisory Committee to the Treasury Secretary (TAC). The TAC was created by the enactment of the Tribal General Welfare Exclusion Act (PL 113-168) (see our General Memorandum 14-079 of October 6, 2014). While the TAC is to be an advisory committee to the Treasury Secretary focused solely on the taxation of Indians, the ACT on the other hand, advises on a range of issues within the purview of the IRS’s Tax Exempt and Government Entities Division including matters relating to Indian tribal governments.
Please let us know if we may provide additional information regarding the IRS’s request for applications and nominations for individuals to serve on the ACT.
