ÿWPCó /# ¢UN­ %û 0(b)w@14q…” 0Jœ 0Tæ 0^: 0h˜ 0r 0|r 0†î 0t 1u 0dyU>ÝB) AQD Æ• 0D[ 0@Ÿ 0Dß DC# D/f B• B² D3Ï AM U*O )y v~¢ vÓ ˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLhÎ(ÖÃ9 Z ‹6Times New Roman RegularX($¡¡- ù- Ñ?EÒ?DÓ?Ô?Õ?EÖ?×?Ø?Ù?Ó€ã? ê‚_#3|xã?2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(&Times New Roman% Line 7 d!"#$&Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý("ÿÿ$££Ò  ÒÒ  Ò($$””ò òÚ  Ú1Ú  Úó ó7Border 1dd(('÷ÿ dxd düÿP Pd'''''ÿÿdxd!#%Cþÿ << Gÿÿ< Œ 9p`(Arial Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€ÔÝ  ÝÝ ƒ""ÝÝ  ÝÔ€+ÔÔ€+ÔÓ  Óò òÔ YYY ÔFILEDÔ€+XÔÌÌAugust€19,€1998ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó óPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva ÒÝ ƒ!ÝÔ . ÔÔ€ÔÝ  ÝÒ  ÒÒ „ ÒÑ  ÑÑ\R AØ'\ÑÑ€ÑÑ7€öXXdìdÈ7ÑÑ  ÑÑ  Ñò ò›Þ ÞÌLEROY€DAMRON,à àà àà àà à)Ìà àà àà àà àà àà à)à àBedford€CircuitÌà àPlaintiff/Appellant,à àà àà à)à àNo.€€7301Ìà àà àà àà àà àà à)à àÌVS.à àà àà àà àà àà à)Ìà àà àà àà àà àà à)à àÌYELLOW€FREIGHT€SYSTEM,€INC.,à à)à àAppeal€No.ÌJERI€ELLISON,€CAROL€HERTHEL,à à)à à01A01„9712„CV„00724Ìà àà àà àà àà àà à)ÌÙ€!ÙœßR€*,%A1-j|D` ç `€€@ÿRß›à àDefendants/Appellees.à àà à)ÌÌÌà@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àAT€NASHVILLEÌÌà@ àAPPEAL€FROM€THE€CIRCUIT€COURT€OF€BEDFORD€COUNTYÌà@ àAT€SHELBYVILLE,€TENNESSEEÌÌÓ  ÓHONORABLE€LEE€RUSSELL,€JUDGEÌÓ  Óó óÌÌÌLeroy€DamronÌ514€Temple€Ford€RoadÌShelbyville,€Tennessee€37160ÌPRO€SE€FOR€PLAINTIFF/APPELLANTÌÌÌWade€B.€CowanÌ315€Deaderick€StreetÌSuite€1425ÌNashville,€Tennessee€37238„1425ÌATTORNEY€FOR€DEFENDANTS/APPELLEESÌÌÌÓ  Óò òÔ€¼ÔAFFIRMED€AND€REMANDED.Ô€XÔó óÌÌÌÓ  ÓÌà àà àà àà àà àà àHENRY€F.€TODDÌà àà àà àà àà àà àPRESIDING€JUDGE,€MIDDLE€SECTIONÌÌÌÌÌÌÌÌÌÌCONCURS:ÌBEN€H.€CANTRELL,€JUDGEÌWILLIAM€B.€CAIN,€JUDGEÌÌÌÌÌÌò òLEROY€DAMRON,à àà àà àà à)Ìà àà àà àà àà àà à)à àBedford€CircuitÌà àPlaintiff/Appellant,à àà àà à)à àNo.€€7301Ìà àà àà àà àà àà à)à àÌVS.à àà àà àà àà àà à)Ìà àà àà àà àà àà à)à àÌYELLOW€FREIGHT€SYSTEM,€INC.,à à)à àAppeal€No.ÌJERI€ELLISON,€CAROL€HERTHEL,à à)à à01A01„9712„CV„00724Ìà àà àà àà àà àà à)Ìà àDefendants/Appellees.à àà à)ÌÌó óÌà@ àòòò òÔ€„ÔO€P€I€N€I€O€NÔ€XÔó óóóÌÓ  ÓÓÓÌà àThe€plaintiff,€Leroy€Damron,€has€appealed€from€a€summary€judgment€dismissing€hisÏsuit€against€his€former€employer€Yellow€Freight€Systems,€Inc.,€(hereafter€ð ðYellowðð)€and€twoÏof€its€office€employees€for€wages€withheld€because€of€levy€process€issued€by€the€U.S.€InternalÏRevenue€Service€(hereafter€IRS)€to€collect€delinquent€income€taxes€assessed€against€plaintiff.€ÏPlaintiff€presents€the€following€issues:ÌÒ ¸ ÒÒ ` ÒÓÓà àI.à àWhether€the€trial€court€erred€in€failing€toÏconsider€that€the€Notice€of€Levy€was€defective.ÌÌà àII.à àWhether€trial€court€erred€in€granting€summaryÏjudgment€in€favor€of€defendant/appellee,€Yellow€FreightÏSystem,€Inc.,€on€the€grounds€that€there€was€no€reliefÏavailable€from€state€courts€and€Tennessee€Law€becauseÏdefendant/appellee€had€immunity€under€the€Internal€RevenueÏCode€for€turning€over€wages€in€compliance€with€a€defectiveÏNotice€of€Levy€issued€by€the€Internal€Revenue€Service.ÌÒ  ÒÒ „ ÒÓÓÌà àOn€August€22,€1994,€IRS€mailed€to€Yellow€a€ð ðNotice€of€Levyðð€asserting€a€claim€ofÏ$86,605.18€against€plaintiff€for€unpaid€income€taxes€for€the€calendar€years,€1984„1988,Ïinclusive.€€In€response€to€the€notice€of€levy,€Yellow€forwarded€to€IRS€the€net€amount€ofÏplaintiffððs€paycheck€on€each€payday€thereafter.€€This€suit€seeks€the€recovery€from€Yellow€of€theÏamounts€paid€to€IRS€on€various€grounds€of€irregularity€of€procedure€by€IRS.ÌÌà àOn€September€8,€1995,€plaintiff€filed€this€suit€against€Yellow€and€two€of€its€employees.€ÏThe€unsworn€complaint€alleged€in€relevant€part€the€following:ÌÒ ¸ ÒÒ ` ÒÓÓà à7.à àOn€September€9,€1994,€Plaintiff€received€hisÏpaycheck€for€the€pay€period€ending€September€2,€1994,€toÏfind€that€$562.12€had€been€deducted€and€noted€as€aÏdeduction€per€court€order.ÌÌà à8.à àPlaintiff€had€never€been€informed,€byÏanyone,€that€a€court€order€for€garnishment€or€any€otherÏdeductions€were€pending.ÌÌà à9.à àOn€September€12,€1994,€the€PlaintiffÏtelephoned€the€Yellow€Freight€payroll€department,€spoke€toÏCarol€Herthel,€and€asked€for€an€explanation€for€theÏdeduction.ÌÌà à10.à àDefendant€Herthel€explained€that€theÏdeduction€was€made€because€of€a€ð ðNotice€of€Levyðð€by€theÏInternal€Revenue€Service€she€had€received€by€regular€mail€onÏAugust€29,€1994.ÌÓ  Ó„€„€„€„ÌÓ  Óà à14.à àHerthel€subsequently€made€deductions€everyÏadditional€week€that€the€Plaintiff€worked,€never€allowingÏmore€than€$21.62€to€be€paid€weekly.ÌÌà à15.à àPlaintiff€did€not€receive€his€copy€of€theÏð ðNoticeðð€from€Yellow€Freight€until€September€23,€1994,€byÏregular€mail.ÌÓ  Ó„€„€„€„ÌÓ  Óà à19.à àThe€defendants€had€no€legal€right€orÏobligation€to:Ìà àà àC.€€Honor€a€false€instrument.€€The€ð ðNotice€ofÏLevy,ðð€form€668„A,€was€fraudulent€on€its€face,€and€was€notÏeven€the€proper€document€to€be€sent€an€employer.ÌÓ  Ó„€„€„€„ÌÓ  Óà à23.à àEven€if€the€ð ðNoticeðð€had€been€lawful,€theÏDefendants€would€have€failed€in€their€responsibility,€to€theÏPlaintiff,€by€not€sending€him€his€the€copy€of€the€ð ðNotice€ofÏLevy,ðð€and€thereby€giving€timely€notice,€as€required€by€law,Ïso€that€he€could€claim€any€exemptions.ÌÓ  Ó„€„€„€„ÌÓ  Óà àWHEREFORE,€it€is€prayed€that€the€Court€grant€theÏPlaintiff€relief€as€follows:ÌÌà à1.€€Actual€damages€in€the€amount€of€two€thousandÏdollars.ÌÌà à2.à àCompensatory€and€punitive€damages€in€theÏamount€of€one€hundred€thousand€dollars.ÌÌà à3.à àReasonable€attorney€fees€and€costs€inÏbringing€this€action.ÌÒ  ÒÒ „ ÒÓÓÌà àThe€answer€of€defendants€generally€denied€wrongdoing€and€asserted€that€the€complaintÏfailed€to€state€a€claim€for€which€relief€can€be€granted.ÌÌà àIn€support€of€their€motion€for€summary€judgment,€defendants€filed€the€affidavit€of€JeriÏEllison€stating:ÌÒ ¸ ÒÒ ` ÒÓÓà à1.à àI€am€a€payroll€supervisor€for€Yellow€FreightÏSystem,€Inc.,€and€a€defendant€in€this€case.ÌÌà à2.à àI€have€personal€knowledge€of€the€factsÏcontained€in€this€affidavit.ÌÌà à3.à àAttached€as€Exhibit€1€is€a€true€and€accurateÏcopy€of€the€Notice€of€Levy€from€the€€Internal€RevenueÏService€received€by€Yellow€Freight€System,€Inc.€on€or€aboutÏAugust€29,€1994.ÌÌà à4.à àThe€payroll€deductions€that€Mr.€DamronÏcomplains€about€in€his€complaint€made€solely€as€a€result€ofÏYellow€Freight€System,€Inc.ððs€honoring€the€Notice€of€LevyÏreferred€to€above.ÌÒ  ÒÒ „ ÒÓÓÌà àThe€Notice€of€Levy€exhibited€to€the€affidavit€listed€federal€income€taxes€and€penaltiesÏdue€from€plaintiff€for€the€years€1984„1988€in€the€total€amount€of€$86,605.18,€and€requiredÏYellow€to€remit€to€the€IRS€the€net€wages€due€plaintiff.ÌÌà àThe€plaintiff€filed€an€unsworn€response€to€defendantsðð€motion€for€summary€judgmentÏœwith›€a€collection€of€legal€arguments,€together€with€his€affidavit€stating:ÌÒ ¸ ÒÒ ` ÒÓÓà à1.à àOn€Friday,€September€9,€1994,€I€picked€upÏmy€paycheck€from€the€guard€shack€at€€Yellow€FreightððsÏterminal€in€Nashville,€Tennessee.ÌÌà à2.à àThe€check€showed€a€deduction€of€$562.12Ïfor€a€court€order,€of€which€I€had€no€knowledge.ÌÌà à3.à àI€called€the€payroll€department€on€the€nextÏworkday,€the€following€Monday,€September€12,€1994,€andÏspoke€to€Carol€Herthel,€payroll€clerk,€who€informed€me€thatÏthe€money€had€been€taken€because€of€an€IRS€levy.ÌÌà à4.à àMs.€Herthel€told€me€that€she€would€continueÏto€take€my€wages€until€the€IRS€told€her€to€stop.ÌÌà à5.à àI€was€never€received€any€notice€from€anyoneÏabout€the€Notice€of€Levy€before€the€confiscation€began.€ÏAfter€I€inquired€about€my€copy€to€Ms.€Herthel,€I€received€it€aÏmonth€later.ÌÌà à6.à àI€have€never€received€a€copy€of€anyÏassessment,€or€a€Notice€of€Demand€For€Tax€from€the€IRS.ÌÌà à7.à àYellow€Freight€System,€Inc.€never€paid€meÏmore€than€$21.63€for€any€week€after€September€9,€1994.ÌÌà à8.à àI€repeatedly€informed€Yellowððs€payroll€andÏlegal€departments€the€Notice€of€Levy€was€fraudulent,€thatÏthey€made€an€error€in€taking€my€money,€but€they€ignoredÏme.ÌÌà à9.à àThe€above€specific€facts€are€made€on€theÏpersonal€knowledge€of€the€plaintiff,€Leroy€Damron,€andÏindicate€there€is€a€genuine€issue€for€trial.ÌÌÌÒ  ÒÒ „ ÒÓÓà àThe€Trial€Court€sustained€defendantsðð€motion€for€summary€judgment,€and€plaintiffÏappealed.€€His€first€issue€asserts€that€the€notice€of€levy€was€œdefective.€€He›€argues€that€the€noticeÏof€levy€was€ineffective€and€should€havbe€been€ignored€because€he€was€not€notified€by€IRS€inÏadvance€that€the€levy€would€be€sent€to€Yellow;€that€it€was€not€on€the€proper€form€and€was€notÏproperly€served.€€Each€of€these€arguments€claims€a€fault€of€the€IRS€and€not€of€Yellow€or€itsÏemployees,€except€it€is€claimed€that€Yellow€had€a€fiduciary€duty€to€plaintiff€to€require€IRS€toÏenforce€its€debt€in€strict€compliance€with€all€applicable€laws€and€regulations.ÌÌà àYellow€responds€that€it€has€no€duty,€fiduciary€or€otherwise€to€challenge€any€processÏreceived€from€the€IRS€if€it€appears€on€its€face€to€be€effective.ÌÌà àIn€òòU.S.€v.€Rogersóó,€461€US.€677,€103€S.Ct.€2132,€76€L.Ed.€2d€236€(1983),€the€UnitedÏStates€Supreme€Court€held€that€claims€of€the€nature€raised€by€plaintiff€ð ðdo€not€require€judicialÏinterventionðð€(by€the€employer),€but€that€ð ðit€is€up€to€the€taxpayer€„„„€to€go€to€court.ððÌÌà à26€USC€ðð€6332(e)€provides€that€compliance€with€that€of€a€levy€discharges€that€theÏreceiver€of€the€levy€from€any€obligation€or€liability€to€the€taxpayer€for€payments€to€the€IRS€inÏcompliance€with€the€levy.ÌÌà à26€USC€ðð€6332(d)(1)€provides€a€50%€of€penalty€for€failure€to€comply€with€a€levy.ÌÌà àThis€Court€is€satisfied€that€Yellow€had€and€has€no€duty€to€plaintiff€to€ignore,€resist€orÏlitigate€the€levy.ÌÌà àPlaintiffððs€second€and€last€issue€asserts€that€the€Trial€Court€held€that€plaintiffððs€claimsÏwere€not€assertable€in€a€state€court.€€Plaintiff€asserts€no€claim€that€his€earnings€were€incorrectlyÏcomputed€by€Yellow.€€The€discussion€of€plaintiffððs€first€issue€establishes€that€plaintiffððs€claimÏshould€be€made€in€a€suit€in€which€IRS€is€joined.€œ›Ì€Ìà àIt€is€apparent€that€this€controversy€is€basically€between€plaintiff€and€IRS€which€is€not€aÏparty€to€this€suit.€€TRCP€Rule€19€reads€in€pertinent€part€as€follows:ÌÒ ¸ ÒÒ ` ÒÓÓà àò ò19.01à àPersons€to€Be€Joined€if€Feasibleó ó.€„€AÏperson€who€is€subject€to€the€jurisdiction€of€the€court€shall€beÏjoined€as€a€party€if€(1)€in€the€personððs€absence€completeÏrelief€cannot€be€accorded€among€those€already€parties,€or€(2)Ïthe€person€claims€an€interest€relating€to€the€subject€of€theÏaction€and€is€so€situated€that€the€disposition€of€the€action€inÏthe€personððs€absence€may€(I)€as€a€practical€matter€impair€orÏimpede€the€personððs€ability€to€protect€that€interest,€or€(ii)Ïleave€any€of€the€persons€already€parties€subject€to€aÏsubstantial€risk€of€incurring€double,€multiple,€or€otherwiseÏinconsistent€obligations€by€reasons€of€the€claims€interest.€€IfÏthe€person€has€not€been€so€joined,€the€court€shall€order€thatÏthe€person€be€made€a€party.€€If€the€person€properly€shouldÏjoin€as€a€plaintiff€but€refuses€to€do€so,€he€or€she€may€beÏmade€a€defendant,€or€in€a€proper€case,€an€involuntaryÏplaintiff.€€This€rule€shall€be€construed€to€allow€joint€tort„feasors€and€obligors€on€obligations€that€are€joint€and€severalÏto€be€sued€either€jointly€or€severally.ÌÌà àò ò19.02.€€Determination€by€Court€WheneverÏJoinder€Not€Feasibleó ó.€„€If€a€person€as€described€in€RuleÏ19.01(1)„(2)€hereof€cannot€be€made€a€party,€the€court€shallÏdetermine€whether€in€equity€and€good€conscience€the€actionÏshould€proceed€among€the€parties€before€it;€or€should€beÏstayed€or€dismissed,€the€absent€person€being€thus€regardedÏas€indispensable.€€The€factors€to€be€considered€by€the€courtÏinclude:€(1)€to€what€extent€a€judgment€rendered€in€theÏpersonððs€absence€might€be€prejudicial€to€the€person€or€thoseÏalready€parties;€(2)€the€extent€to€which,€by€protectiveÏprovisions€in€the€judgment,€by€the€shaping€of€relief,€or€otherÏmeasures,€the€prejudice€can€be€lessened€or€avoided;€(3)Ïwhether€or€not€a€judgment€rendered€in€the€personððs€absenceÏwill€be€adequate;€and€(4)€whether€or€not€the€plaintiff€willÍhave€an€adequate€remedy€if€the€action€is€dismissed€forÏnonjoinder.ÌÌà àò ò19.03.€€Pleading€Reasons€for€Nonjoinder.€ó ó„ÏA€pleading€asserting€a€claim€for€relief€shall€state€the€names,Ïif€known€to€the€pleader,€of€any€persons€as€described€in€RuleÏ19.01(1)„(2)€hereof€who€are€not€joined,€and€the€reasons€whyÏthey€are€not€joined.ÌÒ  ÒÒ „ ÒÓÓÌà àThe€complaint€states€no€reason€why€IRS€was€not€joined€as€an€interested€party.€ÏHowever,€it€is€doubtful€that€IRS€could€be€joined€in€this€action€without€its€consent.ÌÌà àFederal€courts€have€jurisdiction€of€controversies€involving€the€collection€of€federalÏtaxes.€€28€USCA€ðð€1396,€47„B€CJS€„€ðð€1164€pp.€498€et€seq.€€The€preferable€route€to€aÏcomplete€and€just€resolution€of€the€controversy€would€be€a€suit€within€the€federal€jurisdiction.€ÏAlthough€not€claimed€by€plaintiff,€he€is€allowed€an€exemption€of€part€of€his€wages.€€28€USCAÏðð€6334(d).ÌÌà àThis€Court€has€determined€that€the€present€action€cannot€be€justly€decided€between€theÏpresent€parties€because€of€the€absence€of€an€indispensable€party.ÌÌà àThe€judgment€of€the€Trial€Court€is€affirmed€without€prejudice€to€further€proceedings€inÏthe€Trial€Court€or€other€tribunal€of€competent€jurisdiction€for€an€inclusive€adjudication€of€theÏrights€and€liabilities€of€all€interested€parties.€€Costs€of€this€appeal€are€taxed€against€the€œplaintiff›Ïand€his€surety.ÌÌÓ  Óò òAFFIRMED€AND€REMANDED.ó óÌÓ  Óà àà àà àà àÌÓÓà àà àà àà àà àà àà à_________________________________Ìà àà àà àà àà àà àà àHENRY€F.€TODDà àÌà àà àà àà àà àà àà àPRESIDING€JUDGE,€MIDDLEÏSECTIONÌÓ  ÓÌCONCURS:ÌÌÌ_____________________________ÌBEN€H.€CANTRELL,€JUDGEÌÌÌ_____________________________ÌWILLIAM€B.€CAIN,€JUDGEÌ