Emeterio Roa, III v. Commissioner ( 2014 )

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 14-1302
EMETERIO GAERLAN ROA, III; RACHEL A. ROA,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (361-13L)
Submitted: August 22, 2014 Decided: September 8, 2014
Before NIEMEYER, AGEE, and THACKER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Emeterio Gaerlan Roa, III, Rachel A. Roa, Appellants Pro Se.
Gilbert Steven Rothenberg, Deputy Assistant Attorney General,
Tamara W. Ashford, Jonathan S. Cohen, Laurie Allyn Snyder,
UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; William
J. Wilkins, INTERNAL REVENUE SERVICE, Washington, D.C., for
Appellee.
Unpublished opinions are not binding precedent in this circuit.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 I-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 I-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
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