Notice 2013-55 - Updated list of Indian tribes in tribal trust settlement cases 

August 28:  The IRS today released an advance copy of Notice 2013-55 which updates and adds to a list of Indian tribes that have reached settlement agreements with the U.S. government with respect to tribal trust cases.

Prior guidance in Notice 2013-1 [PDF 22 KB] addressed the federal tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and those Indian tribes.

Since Notice 2013-1 was released, there have been additional settlements with other tribes.

Today’s release of Notice 2013-55 [PDF 22 KB] provides an updated list (appendix) that reflects additional settlement agreements.


The U.S. government has settled litigation brought by Indian tribes which asserted that the federal government had mismanaged monetary assets and natural resources held in trust by the United States for the benefit of the tribes.

Several tribes indicated that they would use the funds for various purposes—including making per capita payments to their members. IRS issued Notice 2012-60 as guidance concerning the federal income tax treatment of per capita payments to Indian tribe members from proceeds of settlements between the United States and federally recognized Indian tribes.

Read TaxNewsFlash 2012-418 (September 6, 2012).

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