These frequently asked questions and answers are provided by the Internal Revenue Services (IRS) for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided.

What is "Indian Country"?

In 1948, Congress gave the concept of Indian Country its present definition. 18USC section 1151 provides:

"Indian Country" means:

• All land within the limits of any Indian reservation under the jurisdiction of the United States government, notwithstanding the issuance of any patent, and including rights-of-way running through the reservation;
• All dependent Indian communities within the borders of the United States, whether within the original or subsequently acquired territory thereof; and
• All Indian allotments, the Indian titles to which have not been extinguished, including rights-of-way running through the same.

What is tribal sovereignty?

It is the unique relationship that exists between the United States Government and federally recognized tribes. At its broadest, it is characterized by the mixture of legal duties, moral obligations, understandings and expectancies that have arisen from the entire course of dealings between the federal government and the tribes. In its narrowest sense, the relationship approximates that of trustee and beneficiary, with the trustee (the United States) subject in some degree to legally enforceable responsibilities.

What is Public Law 280?

Congress enacted Public Law 83-280 (PL 280) in 1953, delegating limited jurisdiction over Indian Country to several states (CA, MN, NE, OR, and WI. AK was added in 1958). The optional states (AZ, FL, ID, IA, MT, NV, ND, UT, and WA) assumed all or part of the jurisdiction offered. Amended in 1968, PL 280 permitted states to retrocede jurisdiction to the federal government, and provided that no states in the future could assume jurisdiction without tribal consent. As a consequence, there has been almost no expansion of PL 280 jurisdiction since 1968. In a number of states where it is still in effect, PL 280 presents jurisdictional questions of considerable complexity.

What is a "trust relationship"?

It is the unique relationship that exists between the United States Government and federally recognized tribes. At its broadest, it is characterized by the mixture of legal duties, moral obligations, understandings and expectancies that have arisen from the entire course of dealings between the federal government and the tribes. In its narrowest sense, the relationship approximates that of trustee and beneficiary, with the trustee (the United States) subject in some degree to legally enforceable responsibilities.

What is tribal sovereignty immunity?

It is the principle that tribes enjoy immunity from lawsuits, unless waived. It may also protect the tribes against enforcement of subpoenas, but does not generally protect a tribe from subpoenas or summons enforcement actions of the federal government.

What is allotted land?

Created under various statutes, particularly the Dawes Act of 1887, a system of landholding provided Indian lands to be allotted to individual Indians. The legal title to existing allotments is held by the United States in trust, with the entire beneficial interest being in the individual allottees.