Michael W. Allen - Page 3

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          council during the years at issue.2  He earned compensation for             
          his services as an elected tribal council member of $33,775 in              
          1999, $31,118 in 2000, and $36,337 in 2001.  The tribe also paid            
          petitioner $2,700 of other income in 1999 and $1,500 of other               
          income in 2000.                                                             
               Petitioner was also a board member of Simpson Electric Co.             
          (Simpson), an electric company owned and operated by the tribe.             
          The tribe paid petitioner $8,000 in 2001 for attending Simpson              
          board meetings.                                                             
               Petitioner also served as executive director of the Great              
          Lakes Intertribal Council, Inc. (GLITC), a nonprofit corporation,           
          during the years at issue.  GLITC paid petitioner weekly                    
          compensation.                                                               
               Petitioner received distributions from two IRAs during the             
          years at issue, one in 1999 and the other in 2001.                          
          Petitioner’s Income Tax Returns During the Years at Issue                   
               Petitioner did not report his compensation for serving as              
          vice chairman of the tribal council on his income tax returns for           
          1999 and 2000, nor the IRA distributions he received in 1999 and            
          2001.  On his return for 2001, petitioner made an unexplained               
          adjustment that reduced his income by $69,916.                              
               Petitioner did report, however, his compensation from GLITC            
          on his return for each year at issue.  He also reported the other           
          income he received from the tribe on his returns for 1999 and               


               2Petitioner also served as the tribal vice president from              
          October 2000 through October 2004.                                          




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