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paid taxes on this type of income during the last two years has an absolute right to file a claim for a refund in return for the amount paid plus interest. He should immediately fo to the nearest Revenue office or to his attorney and secure and full out the proper forms. What about taxes paid on suxh exempt income more than two years ago? He should still file a claim for refund, even though the two year deadline is passed, with an explanation [[strikethrough]] klack [[/strikethrough]] telling why it is late. The Commissioner of Internal Revenue has a right at his digression to honor claims for refunds, even though filed after the two year deadline. He surely should, in cases like this, since the mistake was on the part of the Bureau in misinterpreting the law and not on the part of the Indian. What about future incomes? Most attorneys are agreed that the better pracrice particularly if the Indian has other income on which he must pay taxes, is to list income from alloted lands on a sheet o f paper attached to the income tax return but claim it as exempt as income from restricted, alloted INdian lands. Some of the Indians around Spokane do this and cite the Capemin case and the Nicodemis case. If you do not do this the Revenue Agent [[Strikethrough]] ?? [[/strikethrough]] may discover this additional income among your assets and you may later be involved in a tax case, which, although you will eventually win, will subject you to great inconvenience and expense. The thing to keep in mind is that the American Indian, like all other citizens, must pay income taxes on his ordinary income. He must pay taxes on his wages even if he is working on the reservation. He must pay taxes on his wages even if he is working on the reservation. He must pay taxes on agricultural income that he receives from land other than his alloted land. It is generally conceded that he must pay taxes on income received from fishing and trapping and certainly from income resulting from investment from his exemplary income and things like bonds and corporation stocks. I am sure that if Mr. Dellwo were here he would explain that he concedes that they should pay fishing and trapping income taxes on lands other than allotted lands. also. He didn't say that here but I'm sure that's what he would say here. In closing, let me say that the Indians income tax fight has just begun. Even though the Capemin and Nicodemus cases have been won there are many questions still unanswered, which undoubtedly will be tested in the next few years.