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governments with a status under the Internal Revenue Code similar
to what is now provided for the governments of the States of the
United States", S. Rept. 97-646, at 11 (1982), 1983-1 C.B. 514,
518, and enacted section 7871. That section provides numerous
instances where "Indian tribal governments"11 are treated as
States for various Internal Revenue Code purposes. Section
1402(c)(1) is not one of those instances. As Congress has
considered the issue of Indian tribal and State government
equivalence for Internal Revenue Code purposes and not seen fit
to extend equivalence in the case of a "public office" as used in
section 1402(c)(1), we conclude that it would not be appropriate
to do so by judicial interpretation.12 Accordingly, we hold that
the judicial officer position held by Mrs. Doxtator is not a
"public office" within the meaning of section 1402(c)(1). Her
compensation is therefore not exempt from self-employment tax
under that section.
11 Sec. 7701(a)(40), adding "Indian tribal government" as a
defined term in the Internal Revenue Code, was enacted at the
same time. Indian Tribal Governmental Tax Status Act of 1982,
Pub. L. 97-473, sec. 203, 96 Stat. 2611.
12 In 1988, Congress amended sec. 1402(a) as it applied to
the fishing rights of members of Indian tribes. Sec.
1402(a)(15); see Technical and Miscellaneous Revenue Act of 1988,
Pub. L. 100-647, sec. 3043(c)(1), 102 Stat. 3642. When amending
the self-employment tax statutes in a manner specifically
concerning Indian tribes, Congress again did not see fit to make
Indian tribal governments equivalent to State governments for
purposes of the "public office" exception from self-employment
tax.
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