In this case,  is attached directly to the end of the predicate, as there is no tense- or aspect-marking present.
ɪn ðɪs kˈeɪs,  ɪz ɐtˈætʃt dᵻɹˈɛktli tə ðɪ ˈɛnd ʌvðə pɹˈɛdᵻkˌeɪt, æz ðɛɹ ɪz nˈoʊ tˈɛns ɔːɹ ˈæspɛktmˈɑːɹkɪŋ pɹˈɛzənt.