Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-89-05075/USCOURTS-ca10-89-05075-0/pdf.json

Nature of Suit Code: 380
Nature of Suit: Other Personal Property Damage
Cause of Action: 

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UNITED STATES COURT OF APPEALS 

FOR THE TENTH CIRCUIT 

FREDDIE SCOTT, 

Plaintiff-Appellant, 

FILED 

Uoited States Court of Appeals ,,.nd, nr!':t?it 

SEP 1 8 1989 

ROBERT L. HOECKER 

Clerk 

v. 

COMMISSIONER OF SOCIAL 

SECURITY and DEPARTMENT OF 

HEALTH & HUMAN SERVICES, 

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No. 89-5075 

(D.C. No. 88-C-427-C) 

(N.D. Oklahoma) 

Defendants-Appellees. 

ORDER AND JUDGMENT* 

Submitted on the Briefs: 

Before LOGAN, MOORE, and ANDERSON, Circuit Judges. 

This is an appeal from an order of the district court 

dismissing plaintiff's complaint for failure to state a claim. 

Plaintiff Scott argues on appeal that the district court erred by 

not addressing his claim that FICA taxes cannot be withheld from 

his wages because the taxes have not been assessed. Our review of 

*This order and judgment has no precedential value and shall not 

be cited, or used by any court within the Tenth Circuit, except 

for purposes of establishing the doctrines of the law of the case, 

res judicata, or collateral estoppel. 10th Cir. R. 36.3. 

Appellate Case: 89-5075 Document: 01019973820 Date Filed: 09/18/1989 Page: 1 
the record leads us to conclude the named defendants have no 

responsibility for the collection of the FICA tax and could not 

provide recovery to plaintiff even had he otherwise been able to 

assert a valid claim. In addition, we are convinced the district 

court correctly decided Mr. Scott's complaint failed to state a 

claim, and, for that reason, the court was not required to address 

the merits of the complaint. The judgment of the district court 

is AFFIRMED substantially for the reasons stated 

magistrate's report and recommendation of March 13, 1989. 

Entered for the Court 

John P. Moore 

Circuit Judge 

-2-

in the 

Appellate Case: 89-5075 Document: 01019973820 Date Filed: 09/18/1989 Page: 2