No. 23-2923 ___________________________

Frank W. Bibeau

Appellant

v.

Commissioner of Internal Revenue

Appellee ____________

United States Tax Court ____________

Submitted: June 11, 2024 Filed: July 19, 2024 ____________ Before LOKEN, ERICKSON, and GRASZ, Circuit Judges. ____________ GRASZ, Circuit Judge.

Frank Bibeau, an enrolled member of the Minnesota Chippewa Tribe, considers his self-employment income exempt from federal taxation. The United States Tax Court disagreed and held his self-employment income is taxable. On appeal, Bibeau argues that neither the Indian Citizenship Act of 1924 nor the treaties between the United States and the Minnesota Chippewa Tribe authorize the taxation of Indians.1 We affirm the tax court’s ruling.

I.

Bibeau is an enrolled member of the Chippewa tribe who lives and practices law on the Leech Lake Reservation in Minnesota. For the 2016 and 2017 tax years, Bibeau earned self-employment income from his law practice, which he and his wife reported on their joint federal income tax return. Bibeau reported a large net operating loss carryforward that was enough to shield his income from taxes for both 2016 and 2017. But this loss did not shield Bibeau’s law-practice income from federal self-employment taxes. Bibeau has never paid these tax debts.

In January 2019, the Commissioner of Internal Revenue sent Bibeau a letter advising him of his right to a Collection Due Process (CDP) hearing. Bibeau requested a CDP hearing, during which he argued his 2016 and 2017 income was exempt from self-employment taxes. The Commissioner disagreed and sent Bibeau a notice of determination sustaining the Internal Revenue Service’s (IRS) decision to collect the tax. Bibeau then petitioned the tax court, challenging the IRS determination. There, Bibeau argued Indians generally are exempt from federal taxes or, alternatively, that treaties between the government and the Chippewa exempted his income from federal taxes.

The tax court sustained the notice of determination. It explained Indians are subject to federal tax laws unless a law or treaty specifically provides otherwise. The tax court held neither the Indian Citizenship Act of 1924, Pub. L. No. 68-175, ch. 233, 43 Stat. 253 (codified at 8 U.S.C. § 1401(b)) (the Act) nor the 1837 Treaty between the United States and the Minnesota Chippewa Tribe (the 1837 Treaty) contain a specific exemption from federal taxation. Bibeau now appeals.

1 Bibeau refers to himself as an “Indian” and the Chippewa as a “tribe.” We will do the same.

-2- II.

As citizens of the United States, Indians are subject to federal tax requirements unless specifically exempted by a treaty or act of Congress dealing with Indian affairs. See Squire v. Capoeman, 351 U.S. 1, 6 (1956). As Bibeau has failed to adequately point to any statute or treaty specifically exempting his self-employment income, he is subject to self-employment taxes.

Tax court decisions are reviewed “in the same manner and to the same extent” as civil district court decisions tried without a jury. See 26 U.S.C. § 7482. “Since the question in this case is a purely legal one, our review is de novo.” Estate of Robinson v. C.I.R., 15 F.3d 779, 781 (8th Cir. 1994).

Bibeau does not contend that his self-employment income is exempt from federal income taxation under any provision of the Internal Re