Fang Lin Ai v. United States

OPINION

WARDLAW, Circuit Judge:

Concorde Garment Manufacturing Corporation, and more than 4,000 temporary, nonresident former employees of Concorde, appeal from the district court’s entry of judgment on the pleadings in favor of the United States. 1 The district court held that temporary foreign workers in the Commonwealth of the Northern Mariana Islands (“CNMI”) and their employers are required to pay Federal Insurance Contributions Act (“FICA”). taxes, which fund Social Security and Medicare. Section 606(b) of the' Covenant governing U.S.-CNMI relations provides that U.S. laws that impose…