Court of Appeals for the Seventh Circuit July 6, 2001, No. 00-4113 (Hilvety v. World of Powersports, Inc.)

ORDER

The Internal Revenue Code provides that an employer “making payment of wages shall deduct and withhold upon such wages a tax.” I.R.C. § 3402(a)(1). Brian Hilvety believes, however, that his employer must obtain his consent to withhold payroll taxes and instructed his employer to cease making such withholdings.