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The tribe treated petitioner as an independent contractor
with regard to the $33,295 petitioner received for her work as
secretary or executive assistant to the tribal president, did not
withhold any employment taxes thereon, and issued to petitioner a
Form 1099-Misc with regard thereto. Beyond those facts,
petitioner does not provide us with any evidence as to the
details of her work as secretary or executive assistant to the
tribal president that would bear upon her status as an employee
or independent contractor with regard thereto. See secs.
31.3121(d)-1(c)(2), 31.3306(i)-1(b), Employment Tax Regs.
Petitioner has failed to demonstrate that she was an
employee and not an independent contractor with regard to her
work as secretary or executive assistant to the tribal president.
The $33,295 that petitioner received in 2001 for her work as
secretary or executive assistant to the tribal president is to be
treated as self-employment income subject to Federal self-
employment tax under section 1401. See also Doxtator v.
Commissioner, T.C. Memo. 2005-113, for an explanation as to why
the “public office” exception of section 1402(c)(1) apparently
would not qualify petitioner for exemption from self-employment
tax with regard to her work as secretary or executive assistant
to the tribal president.
2(...continued)
issue does not shift to respondent under sec. 7491.
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