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• W1564466726 abstract "Table of ContentsI. Introduction 1370II. Approaches Employed by the Federal Courts 1372A. The Majority Approach: Minnesota v. Apfel 13721. Background and Holding 13732. Analysis of the Student Exception: How Does Apfel Play Out Today? 13753. Mayo 1 1377a. Applicability of the Student Exception to Mayo Residents 1380b. Were the Residents Students? 13824. What of These Opinions Should Survive? 1383B. The Minority Approach: Detroit Medical Center 1385III. The Tax Scheme 1390A. Social Security Act of 1935 and the Federal Insurance Contributions Act 1390B. History of the Student Exception 1391C. Amendments to Regulations After Mayo 1 1394D. What Now? 1396IV. Tax Policy 1398V. American Graduate Medical Education Programs 1399A. The Focus of GME Programs is Primarily Educational ....... 1400VI. A Compromise 1404A. Framework of Proposal 1406I. IntroductionAn employee who is otherwise required to pay Social Security taxes under the Federal Insurance Contributions Act of 1 954 (FICA)1 may be exempt if the employee's compensation is received as remuneration for service[s] performed in the employ of ... a school, college, or university . . . [and] if such service is performed by a who is enrolled in and regularly attending classes at such school, college, or university.2 The federal courts have been inconsistent in determining whether medical residents' stipends fall under these student exemptions.3 These conflicting rulings have been the result of differing analytical approaches,4 creating not only unequal treatment under the Internal Revenue Code, but also an unfair burden on taxpayers as they attempt to anticipate how a particular federal court will rule on this issue. Since 1998, there have been over 7,000 claims seeking refunds of FICA tax contributions; the total amount claimed in these refund suits well exceeds $1 billion.5 While medical residents may not be affected significantly by this issue as individuals,6 hospitals and other similar organizations remain vulnerable as they must match all employee FICA contributions.7 Ambiguity in this area of tax law constitutes a difficult obstacle for taxpayers in the medical community.This Note will address the unique characteristics of, and current tensions between, tax law, the Social Security system, and the various processes employed by the federal courts, all of which have led to such ambiguities. Part II will introduce the two divergent approaches employed by the federal courts in deciding whether medical residents qualify for the exemption, identifying those analytical tools which should be salvaged, and those which were either improperly employed or are simply irrelevant to the dispute in question. Part III will review briefly the history of the current Social Security system and related statutes and regulations, focusing on the development of the exception under § 3 12 Hb)(10). …" @default.
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• W1564466726 date "2009-07-01" @default.
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• W1564466726 title "The Impossible Student Exception to FICATaxation and Its Applicability to MedicalResidents" @default.
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