Dear Mark: I very much enjoyed column last week, The Taxman Cometh. It was very informative, especially for us lucky souls who have in the past hit a decent sized jackpot. I do though have one tax related question you didn’t address. I recently hit a jackpot of $10,000 at an Indian casino. I was issued a W2-G. Do I have to include this as money won, even though I hit the jackpot on an Indian reservation, which is technically sovereign land? Kenny J.

Tribal sovereignty refers to the inherent authority of Native American Nations to govern themselves and exercise limited jurisdiction within and sometimes beyond reservation boundaries. However, because most Indian land is held in trust by the United States, Federal laws generally still apply, including Uncle Sam’s taking a chunk of your winnings.

If you received a copy of form W2-G or a 1099, so did the IRS, and you’re on the hook for it. Besides, it really doesn't matter where you won the money. Unless specifically exempt by treaty or law, your tax liability is based on total worldwide income, which, yep, Kenny, includes Indian reservations.