Hogeland v. Rapoport

The plaintiff seeks a declaration2 that his employer is not entitled to withhold Social Security taxes from his wages. The court allowed a motion to dismiss the action for failure to state a claim upon which relief may he granted. The motion judge dismissed the appeal as untimely.

It is unnecessary to consider the basis cited for the judge’s action in dismissing the appeal

The dismissal of the action was correct The district court lacks subject matter jurisdiction of the claim. Indeed, the courts of this Commonwealth lack jurisdiction in such a case. The question of whether or not the…