District Court, W.D. New York November 30, 1994, No. 93-CV-6303L (Szpunar-Lojasiewicz v. Internal Revenue Service)

DECISION AND ORDER

LARIMER, District Judge.

Plaintiff, Wanda Szpunar-Lojasiewicz, commenced this action against the Commissioner, Internal Revenue Service (“IRS”), to obtain a refund of Federal Insurance Contributions Act (“FICA”) taxes in the amount of $3,745.31 which her employer allegedly withheld improperly and transmitted to the IRS.