United States Second Circuit

In an action seeking a refund of Federal Insurance Contribution Act (FICA) taxes withheld by defendant-employer and collected by defendant IRS on a $250,000 settlement payment made by defendant- employer to plaintiff for his agreement to withdraw his Age Discrimination in Employment Act complaint which he filed after defendant-employer terminated his longtime employment, dismissal of the complaint against defendant-employer and summary judgment for defendant IRS are affirmed, where the district court did not err in concluding that the settlement payments constituted "wages" received “with respect to employment" under 26 U.S.C. section 3121, and was thus subject to FICA taxes.

Appellate Information

• Decided 08/27/2013
• Published 08/27/2013

Judges

• CARNEY

Court

• United States Second Circuit

Counsel