U.S. Court of Appeals for the Fourth Circuit, 2001

Staten v. Apfel, Commissioner

Staten v. Apfel, Commissioner
U.S. Court of Appeals for the Fourth Circuit · Decided April 18, 2001 · Niemeyer, Williams, Gregory
12 F. App'x 118

Staten v. Apfel, Commissioner

Opinion

PER CURIAM.

George A. Staten appeals the district court’s order dismissing his civil complaint, in which he sought a refund of all taxes paid into the Social Security system. We have reviewed the record and the district court’s opinion and find no reversible error. Suits of this type are expressly prohibited under 42 U.S.C.A. § 405(h) (West2000). * We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED.

*

Moreover, even assuming Staten could bring this action, the Internal Revenue Service, which collects Social Security taxes, would be the proper Defendant, not the Social Security Administration.

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