United States Third Circuit
Umland v. PLANCO Fin. Servs., Inc., 06-4688
In a putative class action alleging that defendant misclassified plaintiff as an independent contractor rather than an employee, and later deducted its share of FICA taxes from plaintiff's paychecks, dismissal of claims is affirmed where: 1) claims regarding plaintiff's independent contractor status were preempted by IRS regulations; 2) FICA did not create a private right of action for breach-of-contract claims; and 3) unjust-enrichment claims were preempted by a federal statute requiring claims of wrongfully-collected taxes to be pursued through the IRS.
Appellate Information
- Argued 11/06/2007
- Decided 09/09/2008
- Published 09/09/2008
Judges
- Before SCIRICA, Chief Judge, AMBRO, and JORDAN, Circuit Judges.
Court
- United States Third Circuit
Counsel
- For Appellant:
- Robert L. King, Esquire (Argued), St. Louis, MO, Counsel for Appellant.
- For Appellees:
- James N. Boudreau, Esquire (Argued), Littler Mendelson, Philadelphia, PA, Counsel for Appellee.