Lepucki v. Van Wormer
United States Court of Appeals for the Seventh Circuit
765 F.2d 86 (1985)
- Written by Jennifer Flinn, JD
Facts
An employee (plaintiff) of Inland Steel Co. (Inland) filed a Form W-4 Withholding Allowance Certificate claiming to be exempt from federal income-tax withholdings. The Internal Revenue Service (IRS) rejected the form, ordered Inland to withhold taxes from the employee’s wages, and issued a $500 penalty plus interest on the employee for submitting the W-4 form with false information. Inland’s payroll supervisor informed the employee of the IRS’s orders. The employee, through his attorney John A. Hyde, filed what the trial court found to be a frivolous lawsuit against IRS officials and Inland. The trial court dismissed the lawsuit and imposed costs and fees against the employee. The employee, through attorney Hyde, appealed. The appeal was consolidated with another appeal filed by Hyde on behalf of another client with a case that was also deemed frivolous by the trial court. On appeal, Hyde’s briefs largely consisted of his beliefs about the federal reserve.
Rule of Law
Issue
Holding and Reasoning (Per curiam)
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