Free Second Amended Complaint - District Court of Federal Claims - federal


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Case 1:08-cv-00269-CCM

Document 12-5

Filed 07/29/2008

Page 1 of 18

Claimant Name DIN

Social Security #
Client File No. us CNMI FICA 00192

EXHIBIT 1: FORM 843 Claim for Refund and Request for Abatement

2003 2004 2005 -/

2006 \/(

EXHIBIT 2: Copy of Passport

Copy of Social Securi Card
FORM 2848 Power of Attorney and Declaration of Representation

EXHIBIT 3:

Page \

EXHIBIT 4

Case 1:08-cv-00269-CCM

Document 12-5

Filed 07/29/2008

Page 2 of 18
US CNMI FICA 00192

For 843
(Rev. November 2005)
iapartmeqt of .~a' Treaslif.
Inti3ma .Riivriue. SeA-ice

586 57 3970
Claim for Refund

and Request for Abatement
~ See separate'lnstructins..

OMS No. 1 s45..024

Use Form 848 ohly if your claim involves (a) one or additions Do not

your clim isfor. An ov:emayment ofincorne taxeS
use. Form 843 if . An veipayment of excise tMes r.eported on Fof.m(s)

to tax onine 4a. . .
l1-C, 720; 730,01' 2290~

of the .taxes shown on line 3. Qr (bJ a refunqor abatement of interest, penalties;

. A rfpn.d fOf nitaxabJe !Jse (0.1' sales) of fuel,' .or
Nam of claimant DING, BAOWEI
Address(ltJpet; Street, iid roohJ or ,;LJite no,)
Your SSN or ITIN

'l .~
0
.'Q)

..

SpOLJs,'s$SN rrTN
, .
. .

~.

CIO Fallon Law Offce, PMB 504, PO Box 10000 City ortwn; state,. andZIP cod Saipan, MP 96950 NtiWsa~d8~qd~S' ~~~n on return ifdiffekent fi'm apqVe

Eipoyeridntificatin humber (EIN)
:.

66-0536360

Saioan.
1

MP

Perod. From

Prepare

a separate tonn;$43for each tax period Ol I 01 12 to. 12005

10003 96950

Daytime te1ephorieiiurtbr
(
1
), Aiount to berefunded or abated

31

2;

12005

$192.37

3a Type oHsx penalty; or a.dd~n to tax:
~l EmploYnient 0 Estlte OGift 0 EXii3(~ ,instruttons)

o Pnalty~IR eeCtIq1, ~
b Type of return fied

D 706 0 709D94 ~ 941 0943 0945 D990-PF
4aRequest for abatement or refund of:
o Interest ~$.a result .of.IRS erro.rS gi'd,elay,

(see iiistructicns):

o 4720

o other (specio/

DA. penalty padqti6ri tptXas- fesUIt of ertol'6saClvic trorrthe IRS, b DatS:;f p~yrierit ll
5 Explanation andaddional.cliims~ Ex:lainwhy you believelhisclaim should be allowed, and show the

computation of your

tax refund orabatemerttfir'tres,par'a.l:y;oradditi$.i' tgtai( Ifyo rtee more sPcc,attach aqrjittraLsh'eets.

A.ttached opinion letter.

POSTMARK'
04 i 61007
1

RECelveo

041820l

IR-PlPA
Signature. sign the: claim. Clajms:tiIed,by corporatitms must be. ac;;ompanjed by

If yourffir19' Forni S4A:o reqes a; rfund'otabtemnf relating to' ajpihtretm, bth~oU.nd YOUrspous must signed by' a corporate oJfcerauthorlzecj:to.sign, andfhe signature must be

the off.oer'stltlt;. . '.
CatElo

Under 'Pralts f Jijur; I. dlare;t!at"lile- Xind tl;lwm, riludil\CCPiiiiigscledul" .' '. . . tiemits and, toth 6esfint knoWledge ard

beief,ifiS,tie ;corc rd emplet;' ... ."

Si~~fut;~lfite;it~PP~;~l~~~~by:~Ll~~l~igQ;~;~~~---._-i~;;~:~; --.---.. -. -- .cc c--c--c "C"cc.-. -cc C--CoC" -."." c.-..-cc .-c-.--.. c _-.,c.' 'c. .-. -. _-..-. '." -.." .-_--- .-. ..-c c_- -_'. -.-

/!!::I.:J~e.1___._~. _

6iit~C""_- ".----..- -.------"-".fl;m 843~ev. 11 ~o$)

FQr.Prlvacyt i;nc.Paperwark Fledu9tIOllActlipti(;,$ee sepr.(eini;trl,ctions.

Cat

No. 1(!li(lR

EXHIBIT 4

EXHIBIT 1

Page ~

--'i
...........
--'

SUBSTITUTE FORM APPROVED BY REVTAX DEPARTMENT OF FINANCE DIVISION OF REVENUE AND TAXATION COMMONWEALTH OF THE NORTI'IERN MARIANAS ISLANDS

a1. FederallD Number

Page 3 of 18

66-0536360
VOID

a.3
b. Serial number
g. Lac. code
h. Days out of
i. Cit. code

CNMI

CopyB
For Employees Record
2b. Local wage & salary
tax withheld (Chap 2)

~cV

a2. CNMI Tax ID no.

66-0536360
c. Name. address and zip code of employer

D
00401
20
j.SIC 2300
k..SOC
i. Entry permit no.

CN
7654
297552
2a. Income tax withheld

ai

- G)
J

:i C'

)( Cl

W 0.

US-CNM Development Corporation
PMB 68, Box 10003
1. Wages, tips, other compensation
(Chap 7)

Saipan, MP 96950

Filed 07/29/2008

2,514.75
3. Social security wages

42.40
155.91
6. Medicare tax withheld

106.57

4. SoCial security tax withheld

2,514.75
d. Employee social security number
5. Medicare wages & tips
ff

2,514.75
Last name
7. Social security tips

36.46
8. Allocated.tips

e. Employee first name and initial

BAOWEI DING ~;
f. Employee address and ZiP code
9. Advance EIC payment
11. Nonqualified plans
13. Statutry
. employee
Retirement
plan
Thrid-party

10. Dependent care benefis
12a. See instructions for box 12
code

PMB 68. Box 10003

Document 12-5

Saipan, MP 9695()

I $
sick.pay

Form 2005

D D D

12b.
code

$
12c.

Wage and Tax

14a. Other

14b.

code

$
12d.
code

W-2CM

Statement

$

Case 1:08-cv-00269-CCM

Case 1:08-cv-00269-CCM

Document 12-5

Filed 07/29/2008

Page 4 of 18
US CNMI FICA 00192

For

(Rev. November20Q5).

843

586 57 3970
Claim for Refund

and Request for Abatement
II See separate'

OMB Nj). 1645-40::4.

e=::'~~Ji~u~~~~:rY

Instructions"
abatement oOnterest pealties;

61' adCi;tfonstoiax onine 4a, . . ..
Do (lot

U$'e' Form 848 onlyif your claim involves (a) oneof thtaxes shOwn on /ine$ or (b)a refund 'or

use. Form B43 if your clim Is for..

..An ov.erpayment of income taxeS

.. A rfljfi' ff no.ita'ale use (o.r sales)qffl;l;.or
. An ol/elpayment of excse faxes r.eported n Form(s) l1-C, 720; 730, (jr 2290~ . ,. '.. ~

.. DING, BAOWEI .$:
'
"0

Nrn of clairnant

Your
SPOLJ~'$:SSN
:

..

'AddraSs'(nLirnpet:; Street, indroqrn orStlit nq:)

m:IN
. .

:Ql

~

CIO Fallon Law Offce, PMB 504, PO Box 10000 Clty bttwn; State; andZIP cod

Saipan, MP 96950

Nt~Sa~dg~aqttb$ ~~~n

Emi;ioyetkientificatnnumbet 66-0536360 :
.Dytnie telephoreiium9er
(
)'
Amount

(EIN):

Saioan .
1

MP
a

Perod. Prepare

10003 96950

l1 retUrn ifqiffejfeit from f:ile

From

separete F'ormS43for eaoh taxperioq. 0;1 I 01 1,4 to. 12006

i ai

2
12006

'to be refuiided 'orqbated

$974.25

Sa Type oHax. penalty, or additil to tax:

~l Er'Plyi:etit GEstate DGift 0 EXcjii:(see,jnStruttirls)
b' Tpe of return fied '(see instructiohS):
o Penalty~lRs$Gtih)l

o 706 D 709 0940. 1g94 i 0943. 0945, D9go\-PF
4'a Request forabatement or refund of:
o Jrite.r~t asa re-stHtofJRS errr$ 9rt:,e!ays,

o 4720

D other (SPeci!Y

D A p'alty radtltiqn 1:9. tias:aresult of en;ane(u$.aaviig frm the IRS~

b Det.. ofpayrieiit ~
5: Explanation and, addionalclaims~.xi:lain: vlhyyou..believelhls .clalmshould'be.aJlowec:,.andshow thecomputationciryour
tex refui:d or apate'i:ei:tof irifere'St, petilty;o(aqaitlJi tgt?X. If:Y9l ii~ h19re sl'i3ge"ette;dt atltlitrtirjaLsheets.

.At.t:whed opinion. letter.

POSTMARk

04162007

'i!!OI!/VlfJ

o 4 J e _,

1R..p.

--~PJl
'spoUse must

Signature.

If you arfilri~:.Form .~,to request arefOnd:orbattierif rlaHrtg to' .loihtrtUrn, bthY'u,and YOUr

accompanieQoyfhe off.cetsttle. . '.
sign: the: Claim. ialms.iedby corporationa-. must be'si-goed' by a

corporate offcerauthon.zedao.$jgn, and'the signatUre must be

belef;,ifiini',.eortc, and dmplet;' .,. ..

Uiider'PhaltS fpijUl, l'dlrithiit :Ilil.. exmildths.,craiiT iricf(jdin9;,accfi?~ri slduTs teiTit.. lld-,t th,bs fmy knoiledg,ll d

S~~r;~friJ~:~t~PPi~;I;~'t~m-~~lkllft;;;;r;~~~-q~"e~_._-_..- "-_.__I~_._J, ~;r';i--. - -- -"-----_._._si~ti~r' -- -.~ -" c.-. -- '." c'..., -.-- -.- - .'.-.- -.. -. .-_._-, -"- -.-- ..-.." -7' '".C-- - .c- _.." -."''' -." -'. -. -." '.- - _. ".- - - - ."-''..- -.-...-"l=nr.Prlvaayai an~.PaperWQ~k R"edutJQn,l.NQtl'c,'see iepar.le;iowlJctns..

fi.i;;"'- ,,-,".-"--'.--~.-'.-" '-d.
fJ:mr843 tRe'l' 11 ~:io.ii),

CQt,N~, itii'ipR

EXHIBIT 1

EXHIBIT 4

Page ij

SUBSTITUTE FORM APPROVED BY REVTAX DEPARTMENT OF FINANCE DIVISION OF REVENUE AND TAXTION COMMONWEALTH OF THE NORTHEl'N MARIANAS ISLANDS
a1. FederallD Number

~ 1;'1f
.,
Copy 2

...
"'

Page 5 of 18

66-0536360
VOID

a.3
b. Serial number
g. Loc. code

h. Days out of CNMI
i. Cil. code

~lf

!! CI

a2. CNMI Tax ID no.

66-0536360
c. Name, address and zip code of employer
Income

D
00261 20

CN
k. SOC
i. Entry permit no.

To Be Filed With

:i C)

US-CNMI Development Corporation PMB 68, Box 10003
1. Wages. tips. other compensation
(Chap 7)

j.SIC 2300

Employees
Tax

)( eu

Wa.

7654

297552
2a. Income tax withheld

Return
2b. Local wage & salary

Saipan, MP 96950

tax withheld (Chap 2)

Filed 07/29/2008

12,735.39
3. Social security wages

187.27

515.34

4. Social security tax withheld

12,735.39
d. Employee social security number
5. Medicare wages & tips

789.59
6. Medicare tax withheld

12,735.39
e. Employee first name and initial

184.66
8. Allocated tips
10. Dependent care benefits
12a. See instructions for box 12
code

Last name
7. Social security tips

BAOWEI DING
f. Employee address and ZiP code
9. Advance EIC payment
11. Nonqualified plans
13. Statutory

Document 12-5

PMB 68, Box 10003 Saipan, MP 96950
Retirement
plan

Thri.part
slck.pay

I $
12b.
code

employee

Form 2006

Wage and Tax

D D D

$
12c.

14a. Other

14b.

code

$
12d.
code

W-2CM

Statement

$

Case 1:08-cv-00269-CCM

Case 1:08-cv-00269-CCM
porn1

Document 12-5

Filed 07/29/2008

Page 6 of 18

US CNMI FICA 00192

2848
Power of Attorney

586 57 3970

(Rev. MllPh 204)
Departmeripf .the'Trisury

and Declaration of Representative,
~
Type or Jrhit. ~.

Power of Attorney

OMBNo: 1'545-0150 For lRSUs Only
.Receivd bY:

Im
1

lrit.mi 'levenuaSeMce

Seethe separae instnictlns,

Name
Telephone

Culon:'.Forr.'2S48witl not tJe fJotie for

Txpayer int9fatin. Tkpayer(s) mqst sign and

any plitps qthertban.representation befq~theIRS; date this fQrttln page 2, ii:e~..

Fnc9I
E)iite

taxpayer namef$)

and address

~cl
0

v nurner(s)
,.

I

I

Employer identicaion

DING BAOWEI

null
, ,

CIO Fallon

Law

Offce,

PMB 504, PO Box 10000
.(

Saipan, MP 96950
herebyappoint(s) the following representatwe(s) as attomey(s),ln-fEiC1

DaYtime telephon~ numl;er
J

Plan ri~mber(jfapplicabl)

2 Representative(s) must sgn anddte' this form on page 2; Parr It

NafueMc;..acidre~$
Ale:ts Fp,on, E:sq. PMB 504 P~O. B.xl0JlO'

GAF Nq, ....9A9,l.:M.~~~lS....._............
Talephne NQ: ."fi19~.~;1.l'7~QQ.(;l_.......-Fax N():.....Je.S.~lS~S;I;~lAH~....~........
Check if new: Address 0 . Telephone No. 0 Fax

Saipan/Ml 9i9s
Name.

and ddress

No. 0

.oAF No,' . ".C".."_.'.""'_"".~'..'_.'"_"".""'.'
;:~; n~..~"~:. ~~~~~ ~: :::: ~ ::~:~ ~~~::: :~: ~:::::~:

Cheek if riew:AddreSs 0 TelephrieNg;D F'(N. 0
Nameand'ac;dres
CAF N9. .............................................. Telephone No, ...................................
Fax .N.; ................_.......__..._...._...~.......
Check if n.ew: Address 0 Telephne No, o

FaiNQ, 0

t represent thetaxpayer(s) oefr the Iriernel RevenL!e Servie: for the following tax matters:

3 Tax matters Tpe,ftax (jn(jfTe, Empk;iYrnentj EXcse, eIt;)

orCivil Pl9nalty (seetheinstructionsior nne 3)

Tax' Form Number
(10:40, g41, 72ti,et,l

Years) qr Per(id(s)

(sethe jrlstructrons fqr line al
1st. ,2rid",3,:rd.,4t,l qiai:te:is

FICA,Empi'Oymetit

'941 l 941-SSr. :843

2.00.3 fhr0*7:I ;a9;O

4. Speci1~~rit'reQ.ti(l'ncentr~li~edAi.horatioij File (GAf). IHhe:.:iay/erQf:atiotney is 'fQr$.speiffqL!sel1ot;f~qrqeg
o.n CW=;chec;. thie bQ.x;Seeth.,ln.stiGtJ$J1S.fo.fUn:'4. Spe,CiiiJ~sriQe.cgrC:e~enGAF,. , , . .", . . ~D

~, .Ats;alJhoned. Tlirepreeijttv$~al.th,qrEea to. rSei\ Mdrn"Sp.etcgriJl9etiarteiihfO:rreti,:~.fQP~rf(jrm .~y

and.aU ectsthat J.(w~,ca':p:eiiQnr:twthl'speqt. tojhaLi: m~ttrse$q~bedon I ine~i :fn,xarnpje;the,aut~oriI: ta $i~J'-eny
f9rqi$PI9Sur~Ot.t, rturns::orreturn ntrmaton,:tinbird par.:$'eethe ne . instructions fQr moreinformatiQn, .

=~~~aripgw~~Bt~q~st11~ir~~~~~ ..'~$~~tiM~~~W?i~i;ef~& ~~N h~~~r~~n~~:'ilP~.~1tJ~~~e&i~~
irrfit~ SitUa~ti:s','Seeijnerild~:tri pt~tr npge,~ Ciftheir( Jpris~ Ar,btll~; kiiliaJmy'hl'te ., .
taxpayel":to theextent-provtde in seotion1Q;3(d) of CirvuJar23Q. Seethee5 intritions.forrestiictions o:nt(l mattet$

EXotiris. MiinenrtllQ' ltrh 'r .rr ciht 'signey'd6cunint fo( 'axpr antI may drily ($' 'rSrtt ta'

partners. .

Cistany'specic.additions or-deietions to: theaCts.otheiwiSe.autl1o.iedin this power of-atorney:. ____'-~._..".."....""."_.'-_..".,
--'.. ;..;..' ...::......,; ..;" i;...... .. .. _"..:..;.... "'.... __ 'I:. ~ ....;,::.:... _.;'; ..~_ ~..;... ..:;;;' ....'.. -.;.,,,.. '" "'';'_ _:.,._;...,; :,;;.;;.' ..'....... ....._.;,_....~ .'.~ _.. _ _..'......... ___...... ;.:......... ';-... -....i ....O;....~.. :0...,;:.. ~'.... ,;';' .. "'_ _ __:... .... _ ....~..;,.... ... '".. ""." ......,..~ "! ': .. 00-'" ""-... .....~ -~.. ":........~ :!.":"" ,".":-" -." ---., :-.."" ....:-~". -..":..- "',- ---.... -.. ......":..~ "~".-""" ~ -.... ...... '!. -."l'.o: -~ ..,:~ - ~'".~'''' ..-.- 1" ~ ~ ...~.. ~"'.." ~....._ -'.- - "._.:; "! _-: _.... ':'_':.... ,:" ...~_.... ': .....": "!.

..-:~-_.... ....... ""'.. ~- ~',':;-,"!. :-....-:". ,"'. - ':'' -~,. ,:.~.~~.~:".......,. ........ ~_.. ,:...,: ......':.~~... "'....... ":...:: .~.~.... ':'':- -...-. -.....""j-.. '':....~:'..''.. ~..'" "'-....- "''i--;'":'':''':'": - "'''..... ......... .:,,"~:"-.'I ............- ..~..._.-- ~... .._~ -.'

6' Receipt ofl'fnd efiecki:.. Ifyou want f': aton:zera reprientatve named on 'lti~ff reciV~, aur NOT TO ENDORSE

Oii.cAsH, refund checks; fnitial here' . iist thanameofthat representatve. b.elow:
at.,Ni,,11 ~ici

. Name' of reresentativto. rC.iverefundchekfs)
tr Prvaq''At; .apc; P~rW9rI(F!e.(lUttI9n Nl?trae-isise pge'.~ ~f.tfe in.
Frh' 2S'4$ lIe~,'HOQ4

EXHIBIT

EXHIBIT 3

Page re

4

Case 1:08-cv-00269-CCM
Flm ge4 (Rey,3~2)
7 Notices ari communications., Original notices

Document 12-5

Filed 07/29/2008

Page 7 of 18
pge 2

US CNMI FICA 00192

586 57 3970
and other writtenconmunications will bsel1t toyuarid copy to

the

fir$t representative listed 011 line 2.

a Ifyoii alsq Wnttte eee,opa representative Iisted toreeive a copy ofnqtiGes arid crrmqnicatinr, ctiektl:is h9X . ... ~

b If you do not want any noticS or communications sent to. YOiJr rprasentatiie(s), heikthsbx ....... ...0
'S Retentionlrevocation of prior power(sl of attorney. The filfng of this power of attorney poWar(s) ofattorneyqri file w.ith the-Internal ReveriueSeivicefqrthesm. taxmatters ndyears qr thisdo.G.ument If you do not want to revoke YOU MUST ATi.CH A coPY OF ANYPOWFl OF a prior power

automatically revokes all earlier
perids

covered by

of attorney;.,check here. . . .. . . . . . . . ... 0

ATTORNEY YOU WANT TO. REMAiN IN EFFECT.

9 Signature of taxayer(s),lf a ta, matter concerns ajoiht return, both husband'ahd wife must sign if joint representation

is reqiiested, otherWise, see, the instructions. If signed by a corporate offie.er; partner, guardian; tax maters partner; executor;
reEliver,aclministrator, or trustee on behalf

of the of the txpayer.taxpayer, I.certifythat I have the auttiorf to execute this forman behalf . ..
..IF NOT SIQNED AND, DATED, THIS POWER OF ATTORN Y WIll BE RETURNED'.
,-.:.;.:,':,.

"....'AiZ~~'
... '.C .J21/Jff- --fIJ/).- ..v)1L -- ... 00" Co - _.. 0.'" ._"_

Signar.

"-"'Dtg;'. , _._....._...-Ttrdnr.ipcpii~b.i$)-.-..........
_.- p;ihtnt; -r t~P~;;;;;-f~~'I ~ '1'ir~th~- th;;h.rhdMd~i .--

6J7- i. S e.~';.

....... - .......... ,,........_..:.. .....- ,;........'..._._- -_...'----- ,;...... ..........- ...._Print

DING BAOWEI 00000
Name
PIN Number
SiQriatUr.

Date,

Title.

.... .-... ..~."... Pri~ht~i\fm"' ... ... ... - .""...

00000
PIN Numbet

(if.pljtabl)

I' peGlar~tion of Repre.sentative
Cauton: Students wifha,speciJorderto. repre.sent taxayers nQuafifed Low Income

Taxpayer Clinics or the .student Tax Clinic.

PrgRirt, ~t,th. iRstrrtrns fqr Peiit II: .
Under penalties

of petjiJry, I deC"arethat:
praCtice before the Internal

. i am not currently undersl.spensionol' disbarment from .. I amawaieofregnletio.nsc;ontirie in Treai:rY Dpai:mentG:rnltN.p,

Revenue Service;, 23q(:31 CFR,. Prt 1:0), esarrenq$d~corictnng

tne:pr;ctic~ fettari;es, ci:ifid piJQljccacounta1lts,iitqllP agents; enrolleqt.tlJe.nes, ariq t)th'e:rs;

. I mi;lihor;~ t $pre~iit tneJ$per(s) dmtifieQ in Pa.t I fqr thet~'fnilttet(J $peejfi$d th,ereiti
. t am, Qn,

dfthe fc;lIwing:
in good standhgofthe bar of the highest court ofthe'junsdiction shown

a Atfomey-a member

belQw.

bCertlTled Public Accountant-duly qualiTled topractic.e as a certifidpubilc..accountantin tneJurisdietionshown below.
c Enrolled Agent.-nroied as anagnt under the reqUlrementsofTreaury Department:Circulartio:23.
4 Offjei'''.',:P(ltiJtr'9ffjcr Cif the twcpe.yet.s QrgSiT1itj.n.,

e. Pu.ii- Tirne EITP!ye$afYli-iriemply'ee:of th,fj t~pey't. f F;;iHy fyemj;r-.a i'einfoeraf'hl:taXpaYi;'s immpii:tfamITy (i.e.,spUse, p(afent,chjld, ~rQtheff o!si.teq.
9 EntPl~d A9taaty"-tilJe$ ~nactqay' ~~y th~.ntoaid fot tlieEti:rqlJtfnt of ;ttttarfea ntI~tg: i.LS:q, 124? (the
authority to pratice before the Service is limited by

section 10.3(d) of'rieasury DepartmentCcular No. 230).

It Ureitolid.R.turnPrpter;...fh: '.thljtytd prctCe. before fh In'ternal R'venl.:8rVdls limit bytrSUry bprtment :ircular No; 23seetion 1.7(c)t1)(vii~; You must have prepared the-return inquesibnand'the return must be under
e)(arrinati~n by the ia$., $ee llneni:olle Rtum Preparer on

rage 2'Qfthenstr,ugtpns.,
POWER F ATTOR"NEY

~ IFTHI$ DECLAFlTINOF REriR"ES.ENTATIVE 1$ NoT.SIGNED'ANI)IATEP, THE

WILL

ElE RET.URNEI)"$$ th. Parj II inW~cfi9ii~.
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April 17, 2007

FALLON LAW OFFICE
PMB 504 P.O. BOX 10000

ALEXIS FALLON. ESQ. TEL: (670) 323-0061 FAX: (670) 323-1061
E-MAIL: ALEXISFALLON(iiUSA.NET

SAIPAN, MP 96950

Internal Revenue Service 11601 Roosevelt Blvd Philadelphia, PA 19114

Dp Nl02
Att: J. McCandless

RE: FICA LEGAL OPINION FOR FORM 843
Dear Mr. McCandless,

Please note that ths letter is to serve as the formal opinon letter attached to all of the
Form 843 requests for refud of overpayment of the Federal Insurance Deposit Act

(J

contributions (FICA) that were sent by my office earlier this week. Each application contains a Form 843 for each ta yea along with their identity and the relevant W-2's. In the Form 843 it references ths Legal Opinion. If you could note that in your receipt of
all the refud clais that this is the legal opinion so referenced.

A. PROCEDURA POSTUR
1. All applicnts have filed a Form 843 for each tax year.

2. All applicants have attached their W-2 forms to their respective Form 843s

to the extent that it is in their possession.
3. To the extent

that the IRS desires to know their filing status for income tax

puroses, the client wil provide ths data on request, or alternatively, the IRS can

contact the CNM Division of Revenue and Taxation and request verification of
filing.

4. None of the applicants have filed U.S. income. tax retus. . Rather, all

applicants filed income tax retus with the CNM Division of Revenue and
Taxation as provided by IRe Section 935 and Covenant Section 601.

f

B. . FACTS

I."

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All of the applicants are similarly situated with the same immigration status: Each applicant is a non U.S. Citizen that is a curent or former CN contract worker. A Copy
of

the each applicant's passport has been attached to their refund claim.

All of the applicant were issued U.S. Social Security cards with the legend "Valid For

Work Only With DRS Authorization" or "Valid For Work Only With INS
Authorization." This legend requires the card holder to present a valid U.S. work visa to

complete an employment eligibility "Form 1-9." None of the applicants have
successfully completed Form 1-9.

C. SUMMY OF POSITION
First and foremost, the geographic definition of FICA does not include the CNMI. This is directly contrar to how the United States Congress has applied FICA to all the other
U.S. Possessions. Secondly, the IRS has never promulgated any regulations in regard to

the applicability of FICA to the CNMI. There is scant regulatory guidance as to why the FICA tax should apply to the CNM. The Covenant between the U.S. and the CNMI is clearly ambiguous with regard to the application of FICA to contract workers permtted to work only in the CNM. It is clearly ambiguous because Congress never addressed the
fudamental differences that exist between Guam and the CNMI. This ambiguity creates

an impossibility of a self-executing provision of the Covenant.

()

D.

LEGAL POSITION

1. Application of Federal Insurance Contributions Act
The Federal Insurance Contribution Act (FICA), 26 U.S.C. 3101-3127, supports the Federal program of Old-age, Surivors, Disabilty Insurance ("Social Security") and the Federal program of hospital inSYance ("Medicare"). This tax is collected on services
performed by an employee "withi the United States." 26 U.S.C. 3121(b). FICA

obligates the employer to match any of its employee's FICA contributions. The term "United States" is specifically defined for this statute in Section 3121 (e). The Section
provides that:
Section 3121 ( e) State, United States, and citizen.
For purposes of

this ChapterColumbia, the Commonwealth

(1) State. The term "State" ncludes the District of

of Puerto Rico, the Virgin Islands, Guam and American Samoa. (2) United States. The term "United States" when used in the geographical sense Puerto Rico, the Virgin Islands, Guam and includes the Commonwealth of
American Samoa.

,..-...)

....J

The terms "State" and "United States" define the geography of the IRS' collection authority to administer the FICA ta. As a consequence of ths definition, FICA applies by its own terms to the Virgin Islands, Guam, Puerto Rico and' American Samoa and

2

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"Social Security Taxes" (i.e. taxes imposed by FICA) and is therefore collected in those territories in the same maner as the States.

The Commonwealth of the Nortern Mariana Islands ("CNMI") was never added to the
defintion of "the United States", or to the term "state" as found in Section 3121(e).

Without clear Congressional action amending Section 3121 to include the CNMI in the definition of either state or geography sections, it creates an ambiguity. Unlike what occured legislatively in the other U.S Territories, where there was clear legislative
action. This omission is a significant distinction from the other Terrtories.

At ths time, it would be prudent to review the enabling legislation makg FICA
applicable to the U.S. Territories. In every instance of the application to the terrtories
(Puerto Rico, Virgin Islands, Guam and American Samoa), there was a Congressional act that specifically amended the Internal Revenue Code to applyFICA to those Territories.
When the U.S. Congress applied FICA to the Virgin Islands and Puerto Rico, it did so in the Revenue Act of 1950, Pub. L. No. 50-814. The House Committee Report to this Act stated:

()

The House bil and Senate amendment both provided that, notwthstading any other provision of law respecting taxation in the Virgin Islands or Puerto Rico, all taxes imposed by the Self-Employment Contributions Act shall be collected by the Bureau of Internal Revenue under the direction of the Secreta of Treasur and shall be paid into the Treasur of United States as internal-revenue collections. H. R. Committee Report H. R. 8920 (emphasis added).

With regards to Gua and American Samoa, U.S. Congress.in Pub. L. No 86-778 Sec. 103, specifically amended section 202(i) of the Social Security Act by strikng out "Puerto Rico or the Virgin Islands" and inserted in lieu thereof "the Commonwealth of Puerto Rico, the Virgin Islands, Guam and American Samoa." See also H.R. Rep.No. 2165, 86th Cong., 2d Sess. 18 (1960) (conference report)(Guam and American Samoa); and S. Rep.No. 1669, 81st Cong., 2d Sess. 17 & 292 (1950) (Puerto Rico and the Virgin Islands). All these amendments were eventually codified into what is today, IRC Section
3121(e).

As stated previously in the CNMI matter, the U.S. Congress has not taken any legislative

action to amend the Internal Revenue Code, as Congress has done for Puerto Rico, American Samoa, Guam' and the Virgin Islands. As for the argument of legislative
oversight, such a position is incredulous as the U.S. Congress has amended IRC Section
3121 seventeen times since the passage of

the Covenant in 1978. In 2003, P.L. 108-121;

in 2000, P.L. 106-554; in 1998, P.L. 105-206; in 1997, P.L. 105-61; in 1996, P.L. 104188; in 1994, P.L. 103-387; in 1993, P.L. 103-178; in 1992, P.L. 102-572, in 1990, P.L.

101-508; in 1989, P.L. 101-239; in 1988, P.L. 100-647, in 1987, P.L. 99-514, in 1984,

()

P.L. 98-369; and in 1983, P.L. 98-118. Congress. had no fewer than seventeen
opportties to specifically include the CNM in IRC Section 3121(e). However, in the

3

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same timeframe the U.S. Congress has amended other sections of the IRC to include the CNMl, for example IRC Sections 881, 931, 935 and 937.
B. Effect of

Northern Mariana Islands in Political Union with the United States of America
the Covenant to Establish a Commonwealth of

The Commonwealth of the Northern Mariana Islands is unque among the U.S. insular possessions. As the terms of this political union were negotiated between the paries and

ratified in a plebiscite, and subsequently approved by the Senate and the full U.S.
Congress in Pub. 1. No. 94-241, 90 stat. 263 (1976), codified at 48 U.S.c. 1801. This
agreement is commonly known as the Covenant To Establish a Commonwealth of the

Nortern Mariana Islands in Political Union with the United States of America
("Covenant").

On November 3, 1986, with all of the terms of the Covenant in effect, the United States terminated the Trusteeship Agreement with a Presidential Proclamation. United States ex. reI. Richards v. Guerrero, 4 F.3d 749 (9th Cir. 1993). Curently, authority of the United States towards the CNMI arises solely from the Covenant. Hilbloom v. United

States, 896 F.2d 426 (9th Crr. 1990). To fuher the goal of CNM self-governance,
Covenant Section 105 provides that cert provisions of the Covenant may only be

modified with the joint consent of the U.S. and the CNMI. With regards to taxation, immgration and minimum wage, the Covenant may be amended by unlateral action of

()

Congress, but only by specific reference to the relevant Covenant Sections.

i. Covenant Section 606(b) and the applicabilty of FICA
Covenant Section 606(b) provides that:
Those laws of

the United States which impose excise and self-employment

taxes to support or which provide benefits from the Unted States Social

termnation of

Security System will on Januar 1 of the first calendar year following the the Trusteeship Agreement or upon such earlier date as may be agreed to by the Governent of the Northern Mariana Islands and the

Governent of the United States become applicable to the Northern
Mariana Islands as they apply to Guam. (Incorporating amendments

found in Pub. 1. No. 98-213, 9)
Under this Section, one of

two possible conditions precedent must occur before Congress
precedent were either

has the right to apply FICA laws to the CNM. These conditions

the Truteeship between the United States and the governent of the Northern Mariana

(1) the termnaton of the Trusteeship or (2) by an agreement prior to the termnation of
Islands. The language of Secton 606(b) is conspicuous with the use of the word "will".

This could be interpreted that Congress wished to create a self-executing provision for

the application of FICA to the CNMI upon the occurence of either of these events. Under this interpretation, when the Truteeship over the CNMI was termnated on

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November 3, 1986, the laws that impose excise and self-employment taxes could then be imposed.
The central issue of this matter is whether Covenant Section 606 (b) was sufficiently

clear to be self-executing, and even if this clause is found to be self-executing, did ths clause encompass the significant differences that exist between Gua and the CNMI.
Arguably, to rely on Section 606(b) exclusively as providing suffcient legislative FICA to the CN.M is in direct confict with the legislative authority for the application of history surounding the application of FICA to the other U.S. Possessions. As stated previously, in every instance Congress specifically amended the applicable sections of the Internal Revenue Code to apply FICA to these areas. Even if ths Covenant section

provided sufcient legislative authority, it did not address the actual mechancs as to which Internal Revenue Code sections would apply and in what maner these sections
would apply.

Moreover, Section 606(b) by itself does not amend the existing statutes that apply FICA to the CNMl If it did, IRC Section 3121 ( e) would include the CNM in the definition of "state" and "United States" in its laundry list. The Research Institute of America and other ta legal authorities have never referenced Covenant Section 606(b) as amending IRC Section 3121(e), because if they did so, they would have included the CNMI in

(J '-

Section 3121(e).

The phrase "as they apply to Guam" creates a latent ambiguty. Guam is not in charge of its own immigration. All of the contract workers who are in Gua obtain a U.S. Visa

issued by the Deparment of Homeland Security (replacing the Immigration
Natualization Service (IS)). Unlike Guam, contract workers enter the CNM enter on a

FICA to CNMI CNMI Immgration visa. Due to ths critical difference, the application of contract workers is at minimum questionable and more likely than not unsupportble with the present legislative statutes for the reasons stated below.

In 2004, the U.S. Social Security Administration (SSA) revers'ed its opinon of coverage

of CNMI foreign contract workers. Whle the enabling language of the revised
regulations states that ths is the first time that U.S. Social Securty has addressed the coverage issues of CN.M Foreign Contract workers it is in error. Attached hereto is an
excerpt of

the Van Cleve Memoranduml, it this memorandum Ruth Van Cleve references "HHS advises informally that its regulations and guidelines treat national and citizens so

that Samoans in the States would thereby be eligible. This section, however, has the effect of excluding the large alien population in the Nortern Mariana Islands, where

such aliens, who have entered the Nortern Marianas for a temporar period for
employment, are believed now to outnumber local residents. Because under the Covenant federal immigration laws do not apply to the Northern Mariana Islands, these workers are

not aliens "lawflly admitted for permanent residence" as the phrase is used in federal law. They thus do not meet the statutory requirement, and alien temporar workers in the Nortern Mariana Islands are therefore ineligible for SSI benefits. (citing HHS ".....In
(")' "'-

i Ruth Van Cleve, Departent ofInterior Memorandum no. 42-3.

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order to be eligible for SSI, a non-citizen (or national) must be either (1) "Lawflly
for permanent residence" or (2) "permanently residing ... under the color of law" (other wise known as PRUCOL). However, (any) suggestion that admission of guest
admitted ., .

workers under the laws of the NM would meet the first test is incorrect "lawfl
admssion for a temporary period, no matter how long, does not satisfy ths test.")
It is Congress' job to clarif the application of ths tax and not the Agency's sole

discretion to apply jurisdiction. This analysis reversed their prior decision in the SSI . benefits area and is not considering the express exclusion of the CNMI from the Immigration Nationality Act found in the Covenant Section 503(a) where the Covenant
excludes the application of INA Section 506.1
ii. Without an explicit statutory amendment to IRe Section 312 l(e)

, the

Internal Revenue Service does not have any jurisdiction to enforce the
collection of this tax on CNM Contract workers who are not present in the United States and not authorized to work in the United States.
The territorial application of the FICA tax would, if IRC Section 3121(e) had been jurisdiction. Qi.te simply, without a specifc amendment to IRC amended, satisfy in rem Section 3121(e), the IRS lacks in rem jurisdiction to enforce the collection of the tax agaist CNMI Contract Workers who are not present in the United States and not

o

authorized to work in the United States. The IRS has exclusive administration authority

over the Intern Revenue Code, as codified in Title 26. IRC Section 7801 provides that

"except as otherwse provided by law, the adrstration and enforcement of ths title
shall be performed by or under the supervision of the Secretar of the Treasur." So failing explicit statutory authority of granting jurisdiction in rem, the secondary method of taxation is jursdiction in personm.

With regards to possible in personam jursdiction, there is no explicit statutory authority over persons in the CNMI. Typically, IRC Section 876 grants the IRS jurisdiction over
resident aliens in U.S. possessions. For reasons stated below, IRC Section 876 is not applicable to the CNMI.

The Tax Reform Act of 1986 (TRA 1986) amended IRC Section 876 to provide that bona

fide residents of Puerto Rico, Guam, American Samoa or CNMI would be taxed as resident aliens. However, Section 1277 (b) of the TRA 1986, P.L. 99-5143, fuer
2 Yang Bi Kei v. American Intern') Knitters Corp., 789 F. Supp 1074 (D.N.Mar.!. 1992).

3 Application of Oct. 22, 1986 amendments; special rules. Act Oct. 22, 1986, P.L. 99-514, Title XII,

Subtitle G, 1277, 100 Stat. 2600; Nov. 10, 1988, P.L. 100-647, Title I, 1012(z), 102 Stat. 3530,
provides:

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i

(a) In general. Except as otherwise provided in this Section, the amendments made by this subtitle (for full classification, consult uses Tables volumes) shall apply to taxable years beginning after December 31, 1986. (b) Special rule for Guam, American Samoa, and the Northern Mariana Islands. The amendments made by this subtitle shall apply with respect to Guam, American Samoa, or

the Nortern Mariana Islands (and to residents thereof and corporations created or
6

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provided that' "the amendments made by this subtitle shall apply with respect to Guam,

American Samoa, or the Nortern Mariana Islands (and to residents thereof and
corporations created or organzed therein) only if (and so long as) an implementing

agreement under Section 1271 (note to this Section) is in effect between the United States
and such possession." (Emphasis added.)

TRA 1986 Sections 1271, 1272, and 1277 are encompassed in TRA 19R6 Title XII -Foreign Tax Provisions, Subtitle G -- Tax Treatment of

Possessions. TRA 1986 Sections

1271 and 1272 are in par I of subtitle G. Par I specifically addresses the "Treatment of Guam, American Samoa, and the Northern Mariana Islands." TRA 1986 Section 1271, does not appear in, or make any changes to the IRC. Rather, that provision grants Guam,
American Samoa, and the CNM, under certain conditions, the right to enact their own
ta laws independent of the IRC with respect to income (1) from sources withn, or

effectively connected with the conduct of a trade or business withi, the possession, or
(2) received or accrued by a resident of the possession.4 TRA 1986 Section 1271(b) makes that grant of authority applicable to Guam, American Samoa, or the CNMI

provisional on the existence of an implementing agreement between the United States
and such possession.5

TRA 1986 Section 1272 amends old Section 876 as well as other Code provisions not pertinent here. In TRA 1986 Section 1277(b), Congress makes the application of those

o

amendments conditional on th existence of the requied implementation agreement

between the United States and the specified possession, but only as to Guam, American
Samoa, and the CNM, and the residents and 'corporations thereof. 6

Therefore, the Tax Reform Act of 1986 rules coordinating United States and specified possessions (including CNM) taxation generally apply to taxable years beginning afer. 1986, or as soon as the applicable possession agrees to cooperate with the United States in tax matters. 7 Consequently, as long as an implementing agreement is not signed between the United States and the CNMI, Section 876 of the Tax Reform Act of 1986 does not apply to the CNM.
A carefu review of the language of Covenant Section 606(b) wil demonstrate that there
is no conferment to the Internal Revenue Service for enforcement which would

undermie the deference afford to U.S Treasur regarding promulgation of regulations.

But U.S. Treasur has never promulgated reguations on this issue. The only regulations that have been proposed is by the Social Security Administration.

organized therein) only if (and so long as) an implementing agreement under Section
1271 is in effect between the United States and such possession.

26 USCS 931 note. 4 TRA 1986 sec. 1271(a). 5 Specking v. Comm'r, 117 T.C. 95 (2001).

()
i 1 i

6 d.

7 Also See Joint Committee on Taxation, Summary ofH.R, 3838 (Tax Reform Act of i 986) as Reported by

the Senate Committee on Finance (JCS-12-86), June.S, 1986. .

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If there is an ambiguity as to the legislative language indicates, then in accordance with

,:--)

Chevron u.s.A. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984), "If

the

intent of Congress is clear, that is the end of the matter; for the cour, as well as the
agency, must give effect to the unambiguously expressed intent of Congress. If, however, the cour determines Congress has not directly addressed the precise question at issue, the
court does not simply impose its ovv construction on the statue, as would be necessar in

the absence of an admnistrative interpretation. Rather, if the statute is silent or
ambiguous with respect to the specific issue, the questions for the cour is whether the agency's answer is based on a permssible construction of the statute." Id. at 843. In Cottage Savings Ass 'n v. Commissioner, 499 U.S. 554, 560-561, 113 L.Ed. 2d 589, 111 S. Ct. 1503 (1991), the Supreme Cour conspicuously did not cite Chevron and appeared to apply the traditional rule of tax deference: "Because Congress had delegated to the

Commissioner the power to promulgate 'all needful rules and regulations for the
enforcement of the (Internal revenue Code), 26 U.S.C. 7805(a), we must defer to his
regulatory interpretations of

the Code so long as they are reasonable." Id., at 560-61

Please note the enabling language in the application of FICA to Puerto Rico and the Virgin Islands where Congress was quite explicit in its conferment of authority of the U.S. Treasur to enforce and retain the collection of monies for FICA. The same is tre
for the amendments for Guam and American Samoa. The absence of an explicit conferment coupled with the failure of Covenant Section 606(b) to amend the relevant

C-) '.-

Internal Revenue Code sections, means th IRS does not have the requisite explicit jurisdictional authority to enforce the FICA tax as to the CNM Contract Workers who are not admitted in the United States and are not authorized to work in the United States.

I. The Tax Status of CNM Contract Workers
As stated previously, Covenant Section 606(b) contains ambiguous language that states that excise taxes and self-employment taxes will become applicable to the CNMI inJe same maner as Guam. This language does not address the significant difference between the CNM and Guam. As stated previously, the CNM Governent controls its ovv immgration. In fact, Social Security regulations prohibit the issuance of Social Security Cards for work without the satisfaction of Deparent of Homeland Security (replacing Immigration Naturalization Service) Visa permttng an individual to work. 20

CFR Section 422.104. Section 422.104 states, tht an alien is eligible for a Social

Security number where "An alien lawfly admitted to the United States for permanent residence or under other authority of law permtting you to work in the United States ( 422.105 describes how we determine if a nonimmgrant alien is permitted to work in the United States)" 20 CFR 422.l04(a)(2)(emphasis addedJ.
In fact the Social Security Regulation creates a presumption of authority of a

nonimmgrant alien to engage in employment if the individual alien provides a Form 194. "...(IJf your Form 1-94 does not reflect a classification permtting work, you must submit a curent document authorized by the Deparent of Homeland Security that verifies authorization to work has been granted' e.g. an employment authorization

C")
...._.

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document, to enable SSA to issue an SSN card that is valid for work." 20 C.F. R.
422.105(a).

Since the CNM controls its own immgration policies, CNM contract workers are not admitted into the United States for work puroses. Covenant Section 503 states that the 8
immigration and natualization laws are inapplicable to the Nortern Mariana Islands.

From the plain meanng of Covenant 503, the only exceptions from the inapplicability of the Immgration Natualization Act are those listed in Covenant Section 506. As you wil note, there is no reference to the CNM work visas issued to the alien contract workers being designated or approved by the INS. In Yang Bi Kei v. American International Kntters Corporation et. al., 789 F. Supp. 1074 (D.N.Mar.I. 1992), the U.S. District Cour considered the issue of the imigration power of the CNMI. "Unlike any of the several States and Territories or Commonwealths, Congress has granted the CNMI authority over its oWn immigration."

Foreign contract workers enter into the CNMI on a CNMI work visa that does not
provide them access to, nor the right to work in the United States. (See Memorandum of

Agreement Between the U.S. Deparent of Interior, Offce of Insular Affairs and the Commonwealth of the Nortern Marana Islands, signed September, 2003; see also
Section 101(a)(38) of the Immigration

and Nationality Act, 8 U.sC. 1101(a)(38)). So

()

8 Covenant Section 506 states the following:

(a) Notwithstanding the provisions of Subsection 503(a), upon the effective date of this

Section the Nortern Mariana Islands wil be deemed to be a par of the United States
this Section.

under the Immigration and Nationality Act, as amended for the following purposes only, and the said Act wil apply to the Nortern Mariana Islands to the extent indicated in each
of the foIlowing Subsections of

(b) With respect to children born abroad to United States citizen or non-citizen national

parents permanently residing in the Northern Mariana Islands the provisions of Sction
301 and 308 of

the said Act will apply.

immediate relativesll (as defined in Subsection 20I(b) (c) With respect to aliens who are ii of the said Act) of United States citizens who are permanently residing in the Northern the said Act wil apply, commencing when a claim Mariana Islands all the provisions of is made to entitlement to "immediate relative" status. A person who is certified by the Government of the Northern Mariana Islands both to have been a lawful permanent
resident of the Northern Mariana Islands and to have relationship denoted herein on the effective date of been admitted to the United States for lawful permanent

had the "immediate relative"

this Section wil be presumed to have that date without residence as of
the said

the requirement of any of the usual procedures set fort in the said Act. For the purposes

of the requirements of judicial naturalization, the Northern Mariana fslands will be
deemed to constitute a State as defined in Subsection IOI(a) paragraph (36) of

Act. The Courts of record of th Northern Mariana Islands and the District Court for the

Northern Mariana Islands will be included among the court specified in Subsection 310(a) of the said Act and wil have jurisdiction to naturalize Rersons who become
eligible under this Section and who reside within their respective jurisdictions.
(:_~~)
(d) With respect to persons who will become citizens or nationals of this Covenant or under this Section the loss of

the United States under Article II of

nationality provisions ofthe said Act wil apply.

. 9

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while Social Security has been issuing cards to CNM Contract Workers, it does so with the following admonishment stamped upon the cards, "Valid for Work Only with DHS

(formerly INS) Authorization". This stamp is on every single card issued to CNM Contract workers. The very face of the Social Security Card upholds this analysis that working in the CNM is not workig in the United States. See Evidence Requirements
20 C.F. R. 422.107. Section 422.107 states clearly the need for DHS work visas that will allow for the issuance of a Social Securty Card for an alien. None of the Social Security

regulations acknowledge that the issuance of CNMI work visas satisfies the prerequisites

for obtaining a right to work and pay Social Security Tax in the United States. The
absence of regulations is the result of Congressional failure to amend the Federal

Insurance Contribution Act to include the CNMI and the application of the associated
provisions of the Social Security Act.

The failure of the drafer's action in Pub. L. 98-213 (the Amendment to 606(b) of the
Covenant), is that it created more confsion and did not provide definitive guidance to

the treatment of persons who are admitted in the CNM on work visas not issued by the
Deparent of Homeland Security, but by the Commonwealth Deparent of

Immigration. Moreover, while the amendment is reflective of Congressional intent with respect to the application of various social security taxes, it is not a specific amendment
that is requied for statutory constrction in matters of taxation. At best, ths section

could be termed "tax by implication", which not only violates the U.S. Constitution, but
also fails to provide the necessa statutory authority for the Internal Revenue Service to
administer the ta.

;~)
E. CONCLUSION
Based on the foregoing, the Covenant between the U.S. and the CNMI is clearly ambiguous with regard to the application of FICA to contract workers permtted to work

only in the CNM. This ambiguity coupled with Congressional failure to amend IRC Section 312 i to include the CNMI creates a reasonable basis for the refud requests for
their respectve FICA contributions.
This matter wil be fuer addressed in other communcations with the Internal Revenue

Service and the Social Security Admistration. Please be advised that ths legal opinon

covers all the applicants for a refud claims from this offce as referenced in each Form 843 processed by this offce.

1.,'-)

~~
Sincerely,

Fallon Law Offices

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