Anderson v. United States
This text of 29 F. App'x 619 (Anderson v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
After carefully reviewing the briefs and record on appeal, we affirm the decision below.
The appellants’ central contention is that Treas. Reg. § 31.3102-1(c) does not provide adequate authority for collecting the employee portion of FICA taxes from them. Contrary to the appellants’ argu[620]*620merit, however, IRS has rule-making authority for FICA taxes, and the regulations are afforded the usual deference. United States v. Cleveland Indians Baseball Co., 532 U.S. 200, 121 S.Ct. 1433, 149 L.Ed.2d 401 (2001).
The appellants’ remaining arguments fail for substantially the reasons stated by the district court at the hearing.
Affirmed. Loc. R. 27(c).
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29 F. App'x 619, Counsel Stack Legal Research, https://law.counselstack.com/opinion/anderson-v-united-states-ca1-2002.