Federal Audits of Indian Tribal Governments and Gaming Facilities: What We Have Learned (Part One)

The Holland & Knight Indian Law Practice Group will host a four-part webinar series titled "Federal Audits of Indian Tribal Governments and Gaming Facilities: What We Have Learned." Speakers will include Holland & Knight attorneys with experience defending tribal governments faced with audits of their books, records and operations by various agencies of the federal government.

I. January 11: Introductory Session: Federal Audits of Tribal Governments and Tribal Gaming

• Authority of federal agencies (e.g., IRS, NIGC, FinCen, OIG) to audit sovereign tribal governments
• How their approaches and legal frameworks differ
• Common interests and coordination of agency efforts

Led by Indian Law Partners Phil Baker-Shenk and Kathleen Nilles and Anti-Money Laundering Partner Greg Baldwin 

II. January 18: Anti-Money Laundering (AML) Compliance Audits by IRS/FinCen

• How to prepare for and respond to an AML compliance audit
• What to expect in the AML audit – the three stages of the audit process
• What to do with "deficiencies" reported by the AML audit team

Led by Indian Law Partner Kathleen Nilles and Associate Bill Wood and Anti-Money Laundering Partner Greg Baldwin 

III. January 25: IRS Audits of Tribal Governments and Casino Revenues

• IRS focus on taxability of tribal member benefits and tribal programs funded by gaming revenues
• Withholding/reporting applicable to vendors, employee wages and gambling winnings
• How to effectively minimize tax liabilities and prevent imposition of penalties/interest

Led by Indian Law Partner Kathleen Nilles and Associate Telly Meier and Tax Controversy and Tax Litigation Partner Jonathan Strouse 

IV. February 1: NIGC Examinations and Other Federal Audits

• The focus of NIGC examinations – whether tribal programs and payments are consistent with the Tribe's RAP and IGRA requirements (NIGC Bulletin 2005-1)
• Remedies and corrections typically proposed if violations are found
• Federal audits applicable to tribes receiving federal grant monies

Led by Indian Law Partner Phil Baker-Shenk and Associate Tim Evans 

Please direct registration and information inquiries to sonja.gregg-phelps@hklaw.com.