JAMES E. ANDERSON; CHERYL J. LATOS, Plaintiffs, Appellants, v. UNITED STATES, Defendant, Appellee., United States Court of Appeals For the First Circuit, No. 01-2135, March 14, 2002

JAMES E. ANDERSON; CHERYL J. LATOS, Plaintiffs, Appellants, v. UNITED STATES, Defendant, Appellee.

United States Court of Appeals For the First Circuit

No. 01-2135

March 14, 2002

NONPUBLISHED OPINION

[NOT FOR PUBLICATION√NOT TO BE CITED AS PRECEDENT]

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.

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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