Cohen

ORDER RE: DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

The Court has considered defendant’s Motion for Summary Judgment. After reviewing the materials submitted by the parties, the arguments of counsel, and the case file, the Court hereby grants defendant’s Motion for Summary Judgment.

I. BACKGROUND

In the instant action, plaintiffs Milton Cohen (“Cohen”) and Marcia Cohen seek a • refund of $6,264.65 in taxes paid pursuant to the Federal Insurance Contribution Act (“FICA”), 26 U.S.C. § 3101 et seq. Presently before the Court is the motion by defendant United States for summary judgment pursuant to Fed.R.Civ.P. 56.

At issue in this ease are severance payments made to Cohen by his employer over the course of five years. Cohen was employed by the South Coast Air Quality Management District (“SCAQMD”) for approximately twenty-eight years. See Exhibit B to United States of America’s Motion for Summary Judgment (“Defendant’s Motion”). On July 2,1993, Cohen signed a Severance Pay Agreement (“Agreement”) with his employer. See Declaration of Milton Cohen, ¶ 3 (“Cohen Deck”). Pursuant to this Agreement, Cohen agreed to resign voluntarily from SCAQMD by August 15, 1993, in consideration of a…