Private letter rulings – IRC Section 3121 Issue PLR Number Whether worker is an employee of the tribal casino for purposes of FICA, FUTA, and Federal income tax withholding. PLR-9345037 PDF 8/13/1993 Whether an individual is an independent contractor or an employee of the Nation and whether Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and Federal income tax apply. PLR -9345011 PDF 8/11/1993 Responsibility for Federal Insurance Contributions Act (FICA) taxes for a casino-style facility located on tribal lands. PLR-9043066 PDF 8/2/1990
