USCA1 Opinion

          [NOT FOR PUBLICATION--NOT TO BE CITED AS PRECEDENT]



                    UNITED STATES COURT OF APPEALS

                         FOR THE FIRST CIRCUIT









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No. 97-2304



                            MICHAEL BRIGGS,



                         Plaintiff, Appellant,



                                  v.



                     OSRAM SYLVANIA, INC., ET AL.,



                        Defendants, Appellees.



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             APPEAL FROM THE UNITED STATES DISTRICT COURT



                       FOR THE DISTRICT OF MAINE



              [Hon. Morton A. Brody, U.S. District Judge]



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                                Before



                        Torruella, Chief Judge,

                   Selya and Boudin, Circuit Judges.



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    Michael Briggs on brief pro se.

    Barry A. Bachrach and Bowditch & Dewey, LLP on brief for appellees.





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                              May 7, 1998

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           Per Curiam.  We have carefully reviewed the record

    and briefs on appeal and affirm the judgment below. Upon

    summary judgment, the evidence was unequivocal that the

    appellant was an employee of the appellee with wages subject to

    mandatory withholding.  26 U.S.C.  3402(a)(1) and 3102(a). 

    An employer cannot be liable to its employee for complying with

    its legal duty to withhold federal taxes.  Chandler v. Perini

    Power Constructors, Inc., 520 F. Supp. 1152, 1155-1156 (D.H.

    1981)(stating also that the constitutionality of federal tax

    withholding statutes is so well established as to render

    nugatory any challenge thereto); Bright v. Bechtel Petroleum,

    Inc. 780 F.2d 766 (9th Cir. 1986).  The arguments that

    appellant raises for the first time on appeal are not properly

    before us.  

             Affirmed.  Loc.R. 27.1.