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office is generally not subject to self-employment tax, because
it is not derived from a "trade or business". See Ekren v.
Commissioner, T.C. Memo. 1986-509; see also Porter v.
Commissioner, 88 T.C. 548, 561 (1987), revd. 856 F.2d 1205 (8th
Cir. 1988), affd. sub nom. Adams v. Commissioner, 841 F.2d 62 (3d
Cir. 1988).
Petitioners' claim that Mrs. Doxtator's judicial officer
compensation is exempt from self-employment tax because she was
an elected officer of a sovereign could be interpreted as
invoking the exemption provided in section 1402(c)(1). For the
reasons discussed below, we conclude that section 1402(c)(1)
provides no relief for petitioners.
The regulations under section 1402(c)(1) provide that a
"public office" for this purpose "includes any elective or
appointive office of the United States or any possession thereof,
of the District of Columbia, of a State or its political
subdivisions, or a wholly-owned instrumentality of any one or
more of the foregoing." Sec. 1.1402(c)-2(b), Income Tax Regs.
The examples provided in the regulation include a judge, justice
of the peace, or notary public. Id. Neither the statute nor the
regulation defining "public office" makes any reference to
Indians, Indian tribes, or Indian tribal governments.
In 1982, Congress considered the tax status of Indian tribal
governments, concluded that "it is appropriate to provide these
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