Oswald v. AMERICAN NATIONAL CAN COMPANY

Court of Appeals of Georgia

Oswald v. AMERICAN NATIONAL CAN COMPANY

392 S.E.2d 26, 194 Ga. App. 882, 1990 Ga. App. LEXIS 340

CourtCourt of Appeals of Georgia

DecidedMarch 2, 1990

DocketA89A2176

StatusPublished

Cited by12 cases

This text of 392 S.E.2d 26 (Oswald v. AMERICAN NATIONAL CAN COMPANY) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Oswald v. AMERICAN NATIONAL CAN COMPANY, 392 S.E.2d 26, 194 Ga. App. 882, 1990 Ga. App. LEXIS 340 (Ga. Ct. App. 1990).

Pincite

Opinion

Carley, Chief Judge.

Until February 28, 1987, appellant-plaintiff was employed by appellee-defendant. Although Federal law required that appellee furnish appellant a W-2 form by January 31, 1988, she did not receive such a form from appellee by that date. Alleging that appellee had willfully refused to provide the W-2 form to her in a timely manner, appellant filed suit. According to appellant’s complaint, appellee’s alleged willful refusal constituted “the violation of a legal duty owed to [her], which supports a tort action under the laws of the State of Georgia.” Appellee answered appellant’s complaint and subsequently moved for *883 summary judgment. Appellant appeals from the trial court’s grant of summary judgment in favor of appellee.

Decided March 2, 1990 Rehearing denied March 15, 1990 S. Robert Hahn, Jr., for appellant. Powell, Goldstein, Frazer & Murphy, Dara L. Dehaven, E. A. Simpson, Jr., Bret J. Pangborn, Frederick A. Stuart, for appellee.

The only “duty” to provide a timely W-2 form to appellant is that which is imposed upon appellee by the Federal Internal Revenue Code. The willful breach of that duty can result in criminal liability. 26 USCA §§ 6674; 7204. “[T]he violation of a penal statute does not automatically give rise to a civil cause of action on the part of one who is injured thereby.” Sparks v. Thurmond, 171 Ga. App. 138, 142 (5) (319 SE2d 46) (1984). An employer’s alleged willful breach of the penal provisions of the Federal Internal Revenue Code regarding the timely provision of a W-2 form will not support an employee’s civil action for damages. Turner v. Unification Church, 473 FSupp. 367, 376 (19) (D. R.I. 1978), aff’d 602 F2d 458 (1st Cir. 1979). Accordingly, the trial court correctly granted summary judgment in favor of appellee.

Judgment affirmed.

McMurray, P. J., and Beasley, J., concur.

Free access — add to your briefcase to read the full text and ask questions with AI

Carley, Chief Judge.

Until February 28, 1987, appellant-plaintiff was employed by appellee-defendant. Although Federal law required that appellee furnish appellant a W-2 form by January 31, 1988, she did not receive such a form from appellee by that date. Alleging that appellee had willfully refused to provide the W-2 form to her in a timely manner, appellant filed suit. According to appellant’s complaint, appellee’s alleged willful refusal constituted “the violation of a legal duty owed to [her], which supports a tort action under the laws of the State of Georgia.” Appellee answered appellant’s complaint and subsequently moved for *883 summary judgment. Appellant appeals from the trial court’s grant of summary judgment in favor of appellee.

Decided March 2, 1990 Rehearing denied March 15, 1990 S. Robert Hahn, Jr., for appellant. Powell, Goldstein, Frazer & Murphy, Dara L. Dehaven, E. A. Simpson, Jr., Bret J. Pangborn, Frederick A. Stuart, for appellee.

The only “duty” to provide a timely W-2 form to appellant is that which is imposed upon appellee by the Federal Internal Revenue Code. The willful breach of that duty can result in criminal liability. 26 USCA §§ 6674; 7204. “[T]he violation of a penal statute does not automatically give rise to a civil cause of action on the part of one who is injured thereby.” Sparks v. Thurmond, 171 Ga. App. 138, 142 (5) (319 SE2d 46) (1984). An employer’s alleged willful breach of the penal provisions of the Federal Internal Revenue Code regarding the timely provision of a W-2 form will not support an employee’s civil action for damages. Turner v. Unification Church, 473 FSupp. 367, 376 (19) (D. R.I. 1978), aff’d 602 F2d 458 (1st Cir. 1979). Accordingly, the trial court correctly granted summary judgment in favor of appellee.

Judgment affirmed.

McMurray, P. J., and Beasley, J., concur.

Cite This Page — Counsel Stack

Bluebook (online)

392 S.E.2d 26, 194 Ga. App. 882, 1990 Ga. App. LEXIS 340, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oswald-v-american-national-can-company-gactapp-1990.

Opinion

Related

Cite This Page — Counsel Stack