John Chmielewski v. TMS International LLC
Filed Nonprecedential Disposition PER CURIAM. AFFIRMED. TMS's motion for appellate attorney's fees and costs under Rule 38 of the Federal Rules of Appellate Procedure is GRANTED, and TMS shall file its bill of fees and costs within 14 days of the date of this order. Michael S. Kanne, Circuit Judge; Diane S. Sykes, Circuit Judge and David F. Hamilton, Circuit Judge. [6839319-1]  [17-1042]
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Submitted May 4, 2017*
Decided May 8, 2017
MICHAEL S. KANNE, Circuit Judge
DIANE S. SYKES, Circuit Judge
DAVID F. HAMILTON, Circuit Judge
TMS INTERNATIONAL, LLC,
Appeal from the United States District
Court for the Northern District of Indiana,
South Bend Division.
Joseph S. Van Bokkelen,
O R D E R
John Chmielewski sued his employer, TMS International, LLC, for following IRS
instructions in a “lock‐in” letter to withhold taxes from his wages despite his asserted
tax exemption. Chmielewski requested that his withheld funds be returned and that
TMS cease withholding. The district court dismissed Chmielewski’s claims because it
lacked subject‐matter jurisdiction over his request for injunctive relief and he had not
otherwise stated a claim. The court noted that the suit was foreclosed by our ruling in
Edgar v. Inland Steel Co., 744 F.2d 1276, 1278 (7th Cir. 1984), in which we stated that
* We have agreed to decide the case without oral argument because the appeal is
frivolous. See FED. R. APP. P. 34(a)(2)(A).
“[e]mployees have no cause of action against employers to recover wages withheld and
paid over to the government in satisfaction of federal income tax liability.”
On appeal Chmielewski continues to assert that he is exempt from federal
income tax and says that Edgar was wrongly decided because the plaintiffs there were
also exempt. But this is not a “compelling reason” to overturn our precedent.
United States v. Lara‐Unzueta, 735 F.3d 954, 961 (7th Cir. 2013). The judgment is
TMS moved for appellate attorney’s fees and costs under Rule 38 of the Federal
Rules of Appellate Procedure. Chmielewski has not responded. The district court
warned him in its dismissal order that his tax‐protestor arguments were frivolous, and
this appeal is also frivolous. See Edgar, 744 F.2d at 1278 (“This lawsuit represents yet
another disturbing example of a patently frivolous appeal filed by abusers of the tax
system merely to delay and harass the collection of public revenues.”). TMS’s motion is
GRANTED, and TMS shall file its bill of fees and costs within 14 days of the date of this
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