Jack A. Rivera v. Baker West, Inc., an Arizona Corporation Baker Concrete Construction, Inc., an Arizona Corporation, Dba Baker Concrete, Inc.

BYBEE, Circuit Judge:

Jack Rivera (“Rivera”) appeals the district court’s order dismissing his suit against Baker Concrete Construction, Inc: (“Baker”). Rivera argues that Baker improperly withheld approximately fifteen thousand dollars in state and federal employment taxes from a cheek that was paid to settle his claim for unlawful workplace discrimination and wrongful termination and, therefore, that the district court erred in dismissing the suit on the basis of the settlement. Rivera’s argument is twofold: first, he argues that the settlement proceeds paid by Baker were intended to…