Citation Nr: 18147807 Decision Date: 11/06/18 Archive Date: 11/06/18 DOCKET NO. 17-54 521 DATE: November 6, 2018 ORDER As the appellant is not eligible for burial in a Department of Veterans Affairs (VA) national cemetery, the appeal is denied. FINDINGS OF FACT 1. The appellant served in the Chinese Nationalist Army of Taiwan from April 15, 1945 to August 1, 1974. 2. The appellant became a naturalized United States citizen on November 7, 1984. CONCLUSION OF LAW The criteria for burial in a VA national cemetery have not been met. 38 U.S.C. § 2402; 38 C.F.R. § 38.620. REASONS AND BASES FOR FINDINGS AND CONCLUSION The appellant served in the Chinese Nationalist Army of Taiwan. In June 2018, the appellant testified before the undersigned Veterans Law Judge. A transcript of that proceeding is of record. The appellant asserts that he is eligible for burial in a VA national cemetery. Notably, the appellant does not assert that he served in the Armed Forces of the United States. Rather, he argues that his service in the Chinese Nationalist Army of Taiwan makes him eligible for burial in a VA national cemetery. 38 C.F.R. § 38.620 governs eligibility for burial in a VA national cemetery. The relevant portion, subsection (d), provides: Any person who, during any war in which the United States is or has been engaged, served in the armed forces of any government allied with the United States during that war, whose last such service terminated honorably, and who was a citizen of the United States at the time of entry on such service and at the time of his or her death. In this instance, in an October 2017 statement, the appellant stated that he served in the Chinese Nationalist Army of Taiwan from April 15, 1945 to August 1, 1974. The record also reflects that the Veteran became a naturalized United States citizen on November 7, 1984. Thus, as the evidence reflects that the appellant was not a United States citizen at the time of his entry to the Chinese Nationalist Army of Taiwan, the criteria for burial in a VA national cemetery are not met. 38 C.F.R. § 38.620(d). The Board acknowledges the appellant’s completion of training with the United States Armed Forces, as shown in various submissions by the appellant. However, the legal authority pertaining to burial in a VA national cemetery is prescribed by Congress and implemented via regulations enacted by VA, and neither the agency of original jurisdiction nor the Board is free to disregard laws and regulations enacted for the administration of VA programs. See 38 U.S.C. § 7104(c); 38 C.F.R. § 20.101(a). In other words, the Board is bound by the governing legal   authority, and is without authority to grant benefits on an equitable basis. As, on these facts, there is no legal basis to award burial benefits, the appellant’s claim must be denied as a matter of law. See Sabonis v. Brown, 6 Vet. App. 426, 430 (1994). U. R. POWELL Veterans Law Judge Board of Veterans’ Appeals ATTORNEY FOR THE BOARD Michael Sanford, Counsel