Certainly the relationship between the US government and Native American tribes is… well, obviously “complicated” is a gross understatement. But the Supreme Court found in Elk v. Wilkins that Native Americans born on Indian reservations were not citizens because they are not subject to US jurisdiction. Hence the Indian Citizenship Act. Native Americans pay federal taxes because they are US citizens.
Certainly the relationship between the US government and Native American tribes is… well, obviously “complicated” is a gross understatement. But the Supreme Court found in Elk v. Wilkins that Native Americans born on Indian reservations were not citizens because they are not subject to US jurisdiction. Hence the Indian Citizenship Act. Native Americans pay federal taxes because they are US citizens.