Yuen v. Internal Revenue Service

497 F. Supp. 1023, 25 Fair Empl. Prac. Cas. (BNA) 194, 1980 U.S. Dist. LEXIS 13451, 24 Empl. Prac. Dec. (CCH) 31,229
CourtDistrict Court, S.D. New York
DecidedAugust 27, 1980
Docket80 Civ. 3177
StatusPublished
Cited by4 cases

This text of 497 F. Supp. 1023 (Yuen v. Internal Revenue Service) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Yuen v. Internal Revenue Service, 497 F. Supp. 1023, 25 Fair Empl. Prac. Cas. (BNA) 194, 1980 U.S. Dist. LEXIS 13451, 24 Empl. Prac. Dec. (CCH) 31,229 (S.D.N.Y. 1980).

Opinion

OPINION

SAND, District Judge.

Plaintiff is a permanent resident alien who claims that she sought and was unlawfully denied federal employment solely on account of her alienage. 1 Plaintiff first contends that she “owes allegiance” to the United States 2 and is therefore eligible for *1025 federal employment under 31 U.S.C. § 699b (Supp.1980), (referred to hereinafter as the “appropriation act” or “§ 699b”), which, with certain exceptions, effectively limits federal employment opportunities to citizens, aliens from specifically enumerated countries, and those who “owe allegiance” to the United States. 3 Alternatively, if her status is construed as not falling within the express terms of that statute, plaintiff argues that the “distinction made by the statute between alien[s] eligible to work and receive compensation and those alien[s] not eligible to work and receive compensation is unconstitutional and deprives plaintiff of equal protection of the law.” (Plaintiff’s Memorandum of Law In Support of Issuance of Preliminary Injunction at 2).

At a hearing held on June 10,1980, plaintiff’s application for preliminary injunctive relief was denied. 4 Since there are no disputed issues of material fact, the parties have agreed to present the case to the Court for disposition on the merits on stipulated facts. 5 After considering a series of briefs submitted by each side, 6 the Court *1026 finds that plaintiff is not eligible for federal employment under the appropriation act and that the statute does not deprive her of equal protection of the law. Accordingly, summary judgment is granted in favor of the defendants and the complaint is dismissed.

I. The Factual Background

On April 6, 1980, plaintiff, a second year law student, applied for a position as a Legal Research Assistant with the New York City Appeals Office of the Internal Revenue Service (“IRS”). (Yuen Aff. p. 2). Plaintiff disclosed her alien status both in her employment application (Standard Form 171) and at her employment interview. (Yuen Aff. pp. 6, 8). Apparently, the job description for the position she sought “did not require United States citizenship as a condition of employment.” (Yuen Aff. p. 7). 7

On May 29, 1980, John Imbesi, Associate Chief, New York City Appeals Office, telephoned Ms. Yuen and offered her a position as a Legal Research Assistant commencing on June 2, 1980. (Walker Aff. p. 4). Plaintiff was to work “full time” during the summer and “part-time during the academic year.” (Yuen Aff. p. 10). After obtaining a release from a prior employment commitment of which defendants were apparently aware (Yuen Aff. pp. 3, 4), Ms. Yuen telephoned Imbesi later in the day on May 29,1980 and accepted the position. (Walker Aff. p. 5; Yuen Aff. p. 2). That same day, after “discovering” that Yuen was not a United States citizen, Imbesi contacted IRS Personnel Specialist Carole Butler, who immediately rescinded the offer. 8 (Walker Aff. pp. 6, 7). Although the interval of time between the offer of employment and its withdrawal was thus no more than several hours, it was long enough for plaintiff to have obtained a release from her prior employment commitment. Plaintiff maintains that she still desires a Legal Research Assistant’s position with the IRS. (Yuen Aff. p. 9).

II. The Statutory Issue

A. Preliminary Considerations

Plaintiff contends that an oath of allegiance which she executed in affidavit form on June 10, 1980 makes her eligible for federal employment under the “owes allegiance” provision of § 699b(5). 9 Plaintiff also points specifically to the clause in that statute which provides that “for the purpose of this section, an affidavit signed by any such person shall- be considered prima facie evidence that the requirements of this section with respect to his status have been complied with . . . .” Id. On the other hand, the government contends that Congress’ intent when it first enacted the “owes allegiance” provision in 1938 was to exempt non-citizen “nationals”, i. e., inhabitants of United States possessions such as Puerto Rico or the Philippines, from a newly imposed citizenship requirement, 10 rather than to open federal employment to any alien willing to take an oath. The govern *1027 ment claims that at the present time, the only non-citizens who owe allegiance to the United States in the sense that that phrase is used in the statute are inhabitants of American Samoa. Before reaching these primary statutory contentions, there are two preliminary matters which must first be addressed: the first relates to the timing of plaintiff’s oath of allegiance; the second concerns plaintiff’s contention that the statutory issue in this case has already been resolved by the United States Supreme Court’s decision in Hampton v. Mow Sun Wong, 426 U.S. 88, 96 S.Ct. 1895, 48 L.Ed.2d 495 (1976) (Hampton I.)

Plaintiff applied for federal employment on April 6, 1980 and was offered, accepted and ultimately denied a Legal Research Assistant’s position on May 29, 1980. Since her oath of allegiance, on which she relies exclusively to establish her statutory claim, 11 was executed on June 10, 1980, Ms. Yuen apparently did not “owe allegiance” to the United States in the sense that she uses the phrase either at the time of her application or at the time the offer was made, accepted, and withdrawn. It is thus arguable, although the government has not raised this issue, that plaintiff’s statutory claim is non-justiciable because she could not prevail even if her interpretation of the statute is correct.

While the Court has raised this question on its own initiative, we decline to reach such a result. Despite IRS’s assertion that it “stands ready” to hire plaintiff if she should prevail in this litigation (Walker Aff. p. 9; Trans. at 15), the Service has persisted in its refusal to hire Ms. Yuen even after her execution of an oath of allegiance. Obviously, the government disputes plaintiff’s interpretation of the statutory phrase “owes allegiance”; just as obviously, Ms. Yuen, as a result of that dispute, is being denied a position which would otherwise be hers. We turn next to plaintiff’s argument concerning the significance of Hampton I to the statutory issue in this case.

In Hampton I,

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

Related

Cite This Page — Counsel Stack

Bluebook (online)
497 F. Supp. 1023, 25 Fair Empl. Prac. Cas. (BNA) 194, 1980 U.S. Dist. LEXIS 13451, 24 Empl. Prac. Dec. (CCH) 31,229, Counsel Stack Legal Research, https://law.counselstack.com/opinion/yuen-v-internal-revenue-service-nysd-1980.