Cir

MEMORANDUM

Michael Rosenfeld appeals the tax court’s determination that he was liable for a tax deficiency of $2,609 for tax year 2003. The tax court held that, after working for the British Consulate General (“BCG”) in 2003, Rosenfeld overcontributed a portion of his BCG income to a simplified employee pension plan (“SEP”), and then improperly deducted that contribution on his 2003 tax return. The court found that, as a common law employee of the BCG, Rosenfeld was not an “employer” under § 401(c)(4) of the Internal Revenue Code with respect to his BCG earnings, which barred him from contributing to an SEP and deducting contributions based on those earnings. We affirm the tax court’s judgment.

The tax court’s determination that Rosenfeld was a common law employee of the BCG “involves a mixed question of law and fact that is predominantly one of fact which this court reviews for clear error.” Chin v. United States, 57 F.3d 722, 725 (9th Cir.1995). Taking into account “all of the incidents” of Rosenfeld’s employment relationship, Nationwide Mut. Ins. Co. v. Darden, 503 U.S. 318, 324 , 112 S.Ct. 1344 , 117 L.Ed.2d 581 (1992), we conclude that the tax court did not clearly err in…