- 3 - Petitioner is an enrolled member of a Chippewa Indian tribe located in Wisconsin, called the Lac du Flambeau Band of Lake Superior Chippewa Indians, a federally recognized American Indian tribe. The leadership of the tribe consists of an elected tribal council. During 2001, petitioner worked for the tribe in two capacities. First, petitioner worked as an elected member of the tribal council, which council enacts ordinances relating to activities of the tribe. Second, petitioner worked as a secretary or executive assistant to the tribal president, in which capacity petitioner handled correspondence relating to the tribe. During 2001, petitioner received $24,550 for her work as a member of the tribal council and $33,295 for her work as secretary or executive assistant to the tribal president. On her filed Federal income tax returns for years prior to 2001, petitioner apparently reported amounts she received from the tribe as income. During 2001, the tribe did not withhold any income or employment taxes from the $24,550 and the $33,295 the tribe paid petitioner. On two separate Forms 1099-Misc, Miscellaneous Income, for 2001, issued by the tribe to petitioner and reported to respondent, the $24,550 relating to petitioner’s work as a memberPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011