Let the court explain:<quoted text>
Can you explain the difference between a "taxed Indian" and "untaxed Indian" as stated in our Constitution?
Willie [a Native American] claims that federal income tax laws cannot apply to Native Americans, relying on a quote from the United States Constitution stating, "Indians not taxed. However, he misinterprets this phrase. It relates solely to state taxation and does not restrict the federal government's ability to levy income tax It has long been established that "Indians are citizens and that in ordinary affairs of life, not governed by treaties or remedial legislation, they are subject to the payment of income taxes as are other citizens. To be tax exempt, the income must have been derived `directly' from the [tax-exempt] land." US v. Willie, 941 F.2d 1384, 1400 (10th Cir. 1991)(internal citations omitted)