Xianli Zhang v. United States

LOURIE, Circuit Judge.

Plaintiffs-Appellants Xianli Zhang, Guimin Lu, Bao Hua He, Baowei Ding, Jilin Hu (collectively, “the Zhang plaintiffs”) and Hyunjin (Saipan) Corporation (“Hyunjin”) appeal from a decision of the United States Court of Federal Claims, which granted Defendant-Appellee’s motion for judgment on the pleadings. Because the Court of Federal Claims correctly granted the government’s motion, we affirm.

Background

The dispute in this case centers on whether the Zhang plaintiffs and Hyunjin are entitled to a refund of taxes paid under the Federal Insurance Contribution Act (“FICA”),…