Emeterio Roa, III v. Commissioner

583 F. App'x 125

• Court: Court of Appeals for the Fourth Circuit
• Decided: September 8, 2014
• Docket: 14-1302
• Status: Unpublished

Opinion

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Emeterio Gaerlan Roa, III, and Rachel A. Roa appeal from the tax court’s order upholding the Commissioner’s notice of federal tax lien with respect to the Roas’ income tax liabilities for the 2006 through 2010 tax years. We have reviewed the record and find no reversible error. Accordingly, we affirm the tax court’s determination that Rachel Roa’s wages are not exempt from income tax pursuant to 26 U.S.C. § 893 (2012), and thus affirm the tax court’s order. See Ying v. Comm’r, 25 F.3d 84, 88 (2d Cir.1994) (holding that Form 1-508 waiver executed under § 247(b) of the Immigration and Nationality Act, 8 U.S.C. § 1257(b) (2012), waives the tax exemption provided in 26 U.S.C. § 893 (2012)); Treas. Reg. § 1.893-1(a)(5) (employee of a foreign government who executes INS Form 1-508 waiver “thereby waives the exemption conferred by section 893 of the Code”). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

AFFIRMED.