Gary Lee Gunton - Page 3

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          from tax because he is a member of the Seneca nation, which is              
          part of the unconquered Iroquois Confederacy, and he is still               
          living on unconquered original land.  He contends that he is not            
          a U.S. citizen and that the U.S. Constitution states “Indians not           
          Taxed”.                                                                     
               Native Americans are subject to the same Federal income tax            
          laws as are other U.S. citizens unless there is an exemption                
          explicitly created by treaty or statute.  Squire v. Capoeman, 351           
          U.S. 1, 6 (1956); Estate of Poletti v. Commissioner, 99 T.C. 554,           
          557-558 (1992), affd. 34 F.3d 742 (9th Cir. 1994); see Allen v.             
          Commissioner, T.C. Memo. 2006-11; see also Rev. Rul. 2006-20,               
          2006-15 I.R.B. 746.  Any exemption must be based on the clear and           
          unambiguous language of a statute or treaty.  Squire v. Capoeman,           
          supra; see Allen v. Commissioner, supra.  Petitioner has not                
          shown that any treaty or statute specifically exempts any of his            
          compensation.  See George v. Commissioner, T.C. Memo. 2006-121.             
               Respondent also determined an addition to tax because                  
          petitioner did not file his 2001 return.  Respondent’s burden of            
          production under section 7491(c) is satisfied by our finding that           
          no return was filed in 2001.  To avoid the addition to tax for              
          failure to file, petitioner has the burden of proving that the              
          failure to file did not result from willful neglect and was due             
          to reasonable cause.  See United States v. Boyle, 469 U.S. 241,             
          245 (1985).  To prove reasonable cause, a taxpayer must show that           






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