McKay, Michael v. Wisconsin Department of Revenue

CourtDistrict Court, W.D. Wisconsin
DecidedJanuary 22, 2025
Docket3:23-cv-00504
StatusUnknown

This text of McKay, Michael v. Wisconsin Department of Revenue (McKay, Michael v. Wisconsin Department of Revenue) is published on Counsel Stack Legal Research, covering District Court, W.D. Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
McKay, Michael v. Wisconsin Department of Revenue, (W.D. Wis. 2025).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN

MICHAEL A. MCKAY,

Plaintiff, OPINION AND ORDER v. 23-cv-504-wmc WISCONSIN DEPARTMENT OF REVENUE, PETER BARCA, HOLLY KITTLE, JENNIFER DAMBACH, and VICTORIA SIMONSON,

Defendants.

Plaintiff Michael McKay, who suffers from chronic obstructive pulmonary disease (“COPD”) and other unidentified disabilities, alleges that he worked as a revenue agent for defendant Wisconsin Department of Revenue (“DOR”) until forced to quit by DOR’s implementation of a return-to-work policy during the COVID-19 pandemic, which made his working conditions intolerable. Specifically, McKay contends that DOR and several of its top officials harassed him, retaliated against him, and refused to accommodate his reasonable requests in light of his disability and religious beliefs in lieu of complying with a masking requirement, all in violation of the Americans with Disabilities Act (“ADA”) and Title VII of the Civil Rights Act of 1964. Defendants have moved to dismiss McKay’s claims on several grounds, including that: (1) the individual defendants named by plaintiff cannot be sued under either the ADA or Title VII; (2) any claims for monetary damages under the ADA are barred by sovereign immunity; and (3) McKay’s allegations are insufficient to state a prima facie case of religious discrimination under Title VII or disability discrimination under the ADA. (Dkt. #11.) Plaintiff McKay opposes dismissal on the pleadings of any of his claims or named defendants. He has also moved for leave to file a second amended complaint to add more factual allegations in support of his Title VII claim and assert a new, freedom-of-religion claim under the First Amendment. (Dkt. #14.) Defendants oppose plaintiff’s motion to amend as futile because: the second amended complaint does not correct the pleading deficiencies in his first amended complaint; and it fails to allege personal involvement by any of the individual

defendants, which is necessary to hold them liable for a constitutional violation under 42 U.S.C. § 1983. Defendants’ motion to dismiss will be granted in part and denied in part. For the reasons below, the court concludes that McKay’s allegations are sufficient to state Title VII and ADA claims of harassment, hostile work environment, constructive discharge, and retaliation against DOR as his employer, but fail to state any viable claim against the individual defendants, who will be dismissed, except for defendant Peter Barca, who will remain a defendant only for purposes of entering possible injunctive relief. Because the court further

concludes that McKay’s proposed, second amended complaint does not correct these deficiencies and fails to state a viable free exercise claim under the First Amendment, McKay’s motion for leave to amend will be denied. However, the court will allow McKay one final opportunity to amend his complaint to correct fixable deficiencies as specifically identified in this opinion.

ALLEGED FACTS1 A. Background and Parties Plaintiff Michael McKay is a veteran of the United States Marine Corps with 100%

1 In resolving a motion to dismiss under Federal Rule of Civil Procedure 12(b)(6), the court takes all factual allegations in the complaint, as well as all matters of public record, not only as true but viewed in a light most favorable to plaintiff, drawing all inferences in plaintiff’s favor. Killingsworth service-connected disabilities and COPD. He holds the religious beliefs of a non- denominational Christian, which he and his family practice strictly. McKay was hired as a revenue agent at DOR in June 2016 and promoted to “Revenue Agent 2” in 2020. His disabilities were considered as part of the hiring decision. The individual defendants all work

for DOR in some capacity: Peter Barca is the Secretary; Holly Kittle is a Revenue Agent Supervisor and was McKay’s direct supervisor; Jennifer Dambach is the Deputy Administrator of Income, Sales, and Excise Tax and was McKay’s indirect supervisor; and Victoria Simonson is employed by the Department of Administration (“DOA”) as a Human Resource Specialist for DOR.

B. Accommodation Requests In late August 2021, DOR was engaged in efforts to bring its employees back to the office during the COVID pandemic and adopted requirements for masking.2 Because McKay’s religious beliefs allegedly conflicted with masking, McKay requested that he be allowed to continue to work from home as an accommodation based on disability and religious grounds.3 Further, McKay alleges that his cubicle neighbor of five years, who also had pre-existing medical

issues, was allowed to continue to work from home even after most state employees had

v. HSBC Bank Nev., 507 F.3d 614, 618 (7th Cir. 2007). The following facts are drawn from McKay’s first amended complaint (dkt. #8) except as otherwise noted.

2 Plaintiff added the allegation about DOR having an express masking requirement in his proposed second amended complaint. (See dkt. #14-1, at ¶ 15.) Defendants also allude to McKay’s refusal to comply with a vaccine requirement in their briefs, but McKay does not include any such allegation in either of his complaints, so the court has not considered the latter requirement.

3 McKay does not allege whether any disability also conflicted with the masking requirement, nor does he allege what specific religious belief or medical issue prevented him from wearing a mask or returning to work in the office. returned to the office. Nevertheless, instead of seriously evaluating McKay’s request, Simonson instead allegedly sent him a list of questions to answer about his religious beliefs, including: “how long have you followed this religion?” and “does [your religion] prohibit only wearing some masks?”4

1. September 1, 2021 Meeting While McKay’s accommodation requests were still pending, Dambach ordered McKay to attend a meeting on September 1, 2021. McKay assumed the meeting would relate to his

accommodation requests and asked Dambach to communicate with him by email, but Dambach insisted on an immediate, in-person meeting. McKay asked for and received permission from Dambach to record the meeting. During the meeting, Dambach allegedly harassed and verbally abused McKay by telling him that he was unfit for work and threatened to call the police to have McKay removed. Kittle was allegedly present in her capacity as Revenue Agent Supervisor and witnessed these events, but she did nothing to stop Dambach’s harassment.

2. McKay’s Complaint Against Dambach and DOR’s Response McKay filed a formal complaint against Dambach with the Equity and Inclusion Program Manager, Angela Zilliox, on September 10, 2021, and received notice from Kittle later that day, stating that an investigatory meeting would be held on September 14, to investigate

whether McKay had engaged in the unauthorized audio and video recording of the September

4 While the first amended complaint (dkt. #8, at ¶ 16) alleges only that Simonson asked about plaintiff’s religious objection to wearing of masks, the proposed second amended complaint includes additional questions that she allegedly asked. (Dkt. #14-1, at ¶ 16.) 1 meeting. After learning that McKay was represented by counsel, Kittle delayed the investigatory meeting by one day, and contrary to standard practice for DOR, sent an email to McKay demanding a doctor’s note for each of the seven sick days he took during 2021. Kittle also allegedly threatened to ask Human Resources to review these requests if he did not produce

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McKay, Michael v. Wisconsin Department of Revenue, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mckay-michael-v-wisconsin-department-of-revenue-wiwd-2025.