James E. Anderson; Cheryl J. Latos v. United States

[NOT FOR PUBLICATION–NOT TO BE CITED AS PRECEDENT]
United States Court of Appeals
For the First Circuit
No. 01-2135
JAMES E. ANDERSON; CHERYL J. LATOS,
Plaintiffs, Appellants,
v.
UNITED STATES,
Defendant, Appellee.
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF RHODE ISLAND
[Hon. Mary M. Lisi, U.S. District Judge]
Before
Lynch, Circuit Judge,
Campbell and Stahl, Senior Circuit Judges.
James E. Anderson and Cheryl J. Latos on brief pro se.
Eileen J. O’Connor, Assistant Attorney General, Kenneth L.
Greene and A. Wray Muoio, Attorneys, Tax Division, Department of
Justice, and Margaret E. Curran, United States Attorney, on brief
for appellee.
MARCH 14, 2002

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Per Curiam. 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’ argument, 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 (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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