Chien v. Commissioner

1 Citing case

  1. Ayissi-Etoh v. Comm'r

    T.C. Memo. 2018-107 (U.S.T.C. Jul. 9, 2018)

    Nor does he dispute that the IMF is an "international organization." See sec. 7701(a)(18); Chien v. Commissioner, T.C. Memo. 2012-277, 104 T.C.M. (CCH) 385, 388. Instead, he asserts that his wages are exempt from self-employment tax because they were attributable to services that he performed abroad.