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zero. The Form 1040 was not accepted by the IRS and was returned
to petitioner as a frivolous return.
Petitioner filed a Form 1040 for 2001 showing adjusted gross
income of $50,003.94 and a tax liability of zero. He attached a
copy of his Form W-2, Wage and Tax Statement, for the year and
documents summarizing his legal argument that Native Americans
are not subject to income tax. The 2001 return, though similar
to petitioner’s 2000 return, was not returned to petitioner.
One of the documents attached to the 2001 return was
Executive Order 13175 of November 6, 2000, Consultation and
Coordination With Indian Tribal Governments. 65 Fed. Reg. 67249
(Nov. 9, 2000). The Executive order provides direction to
Federal agencies to “establish regular and meaningful
consultation and collaboration with tribal officials in the
development of Federal policies that have tribal implications”.
“Policies that have tribal implications”--
refers to regulations, legislative comments or proposed
legislation, and other policy statements or actions
that have substantial direct effects on one or more
Indian tribes, on the relationship between the Federal
Government and Indian tribes, or on the distribution of
power and responsibilities between the Federal
Government and Indian tribes. [Id.]
The fundamental principles of the Executive order are to continue
to recognize the Indian tribes as domestic dependent nations
under the protection of the United States, work with the Indian
tribes on a government-to-government basis, and recognize the
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