Ezel / IRS Rulings / 200952045

CCA 200952045: Pub. 15A withholding tables apply to tribal gaming distributions

Number
200952045
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Withholding on Payments of Indian Casino Profits
Topics
Employment taxes
Code sections
§ 3402
Ruling dated
November 16, 2009
Publicly released
December 25, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel Advice identifies the income tax withholding tables that an Indian Tribal Government must use for per capita distributions of Indian gaming profits to tribal members. The advice states that the tables are those in Publication 15A, usually found on the publication's last two pages before the index. It gives this direction under IRC section 3402(r).

Ruling snapshot

  • Question: Which income tax withholding tables apply to tribal per capita distributions of Indian gaming profits?
  • Outcome: Advice given
  • Key authorities: IRC § 3402(r); IRS Publication 15A

Full text (IRS public release)

ID: CCA_2009111610415370 Number: 200952045
Release Date: 12/24/2009
Office:
UILC: 3402.20-00

From: ----------------------
Sent: Monday, November 16, 2009 10:41:55 AM
To: -------------------
Cc: ------------------------------------------
Subject: IRS Attorney Request

------------

This is to confirm my phone message from 11/9/09. The income tax withholding tables that an Indian
Tribal Government must use for per capita distributions of Indian gaming profits to tribal members under
IRC section 3402(r) are the ones contained in Pub. 15A. They are usually the last two pages of the
publication before the index. Please let me know if you have questions or need help in providing
assistance.

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