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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 member
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