[Payment of Judgment Share to IRS Under Notice of Levy]

The Bureau of Indian Affairs (BIA) requested a decision as to whether it is authorized to pay an Indian's share of a court ordered judgment fund distributed under a court order to the Internal Revenue Service (IRS) under a Notice of Levy. Although each member of the Indian's tribe received an equal share of the distribution from BIA, the Indian was delinquent in paying his Federal taxes and IRS levied on his distribution. BIA stated that the statute prescribing distribution policies prohibited it from complying with IRS. GAO noted that IRS authority to levy upon delinquent taxpayers' property is clearly provided for and, since the statute covering distribution policies does not specifically prohibit such collections, BIA may comply with the notice. Further, honoring the IRS notice rather than its commitment to the Indian does not violate the BIA trust responsibility.