07202221 Master Training Book

7/13/21

Employment tax irregularities

EXAMPLES OF ABUSES AND SCHEMES

Improper tax treatment of net gaming revenue, including misclassification of tribal member distributions Misrepresentation of federal status of the tribe to attempt to obtain tax advantages

9

Misrepresentation of treaty provisions to claim improper tax relief

EXAMPLES OF ABUSES AND SCHEMES

Claiming nonresident alien status through the filing of false FormsW- 8BEN

Schemes related to income derived from the land

10

5

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