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Payments to Tribal Members Are Not Excludable From Income

JAN. 30, 2017

ECC 201710026

DATED JAN. 30, 2017
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Citations: ECC 201710026

UILC: 61.32-01

 

Release Date: 3/10/2017

 

ID: CCA_2017013014491696

 

 

From: * * *

 

Sent: Monday, January 30, 2017 2:49:16 PM

 

To: * * *

 

Cc: * * *

 

Bcc:

 

Subject: Tribal Settlement Distributions / 1099 Issuance issue

 

You asked whether certain payments to tribal members, made out of a settlement of litigation between the government and certain tribes related to a contract dispute, are taxable. Based on the information provided and a review of the applicable law, we do not believe there is any legal basis to exclude the payments from the tribal members' income. We will follow up this email with a memorandum with a fuller discussion of the relevant law and analysis.

Let me know if you have any additional questions.

Thanks,

* * *

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