Metallic v. Commissioner of IRS , 225 F. App'x 1 ( 2007 )

Not for Publication in West's Federal Reporter
United States Court of Appeals
For the First Circuit
No. 06-2387
JOSEPH V. METALLIC,
Petitioner, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent, Appellee.
APPEAL FROM THE DECISION OF THE
UNITED STATES TAX COURT
Before
Lipez, Circuit Judge,
Stahl, Senior Circuit Judge,
and Howard, Circuit Judge.
Joseph V. Metallic on brief pro se.
Eileen J. O'Connor, Assistant Attorney General, Thomas J.
Clark and Marion E.M. Erickson, Attorneys, Tax Division, Department
of Justice on brief for appellee.
May 31, 2007
Per Curiam. Appellant Joseph Metallic appeals from an
adverse United States Tax Court decision. We affirm.
In his tax petition, Metallic claimed he did not have to
pay federal income tax because he is a Micmac Indian and a 1776
treaty with his tribe did not require the payment of taxes. In its
Memorandum Opinion filed on June 13, 2006, the Tax Court correctly
rejected that claim, citing pertinent authorities. It pointed out
that Native Americans, like "other U.S. citizens," are obliged to
pay federal income taxes, and that while treaties might exempt them
from taxation, the 1776 treaty did not do so.
On appeal, Metallic objects to the Tax Court's suggestion
that he is a United States citizen, alleging that he is a member of
a Canadian Micmac tribe. Even if the facts are as he says, no
prejudicial error by the Tax Court has been shown. Metallic
acknowledges that he resides in this country, and so the tax laws
apply to him even if he is not a citizen. See, e.g., 26 C.F.R. §
1.1-1(a)(1) (noting that the tax code imposes a tax on the income
of "every individual who is a citizen or resident of the United
States").
We have considered Metallic's remaining claims, but find
them meritless.
Affirmed.
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