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- W2262411029 abstract "About a year ago, a medical resident at a teaching hsopital asked the author to explain why (1) he might get a refund of payroll taxes paid, (2) he might not have payroll taxes taken out of his stipend, and (3) he ultimately would have to pay payroll taxes anyway. What follows is not the typical response he gives when he is asked such a question. But what he discovered was that the IRS had been granting refunds of FICA taxes to teaching hospitals under the student FICA exception for the hospital's medical residents. After several hospitals obtained refunds, the IRS reversed its position, started denying refunds, and filed erroneous refund suits. The IRS now says that medical residents, who are students for all other purposes - including for purposes of student loans and deferrals, textbook price gouging, and endless hours of study and labs (hospital time) - are not students for student FICA exception purposes. The U.S. district court in United States v. Mayo held that medical residents could qualify for the FICA exception. On idential facts in United States v. Mount Sinai, another district court accepted the IRS position by ignoring the sound reasoning of other courts and relying on a tortuous reading of legislative history. This report sets out the deficiencies of the court's reasoning in Mount Sinai and explains why, under the tax code, legislative history, and court decisions, medical residents are students and should qualify for the exception." @default.
- W2262411029 created "2016-06-24" @default.
- W2262411029 creator A5039041083 @default.
- W2262411029 date "2007-01-26" @default.
- W2262411029 modified "2023-09-23" @default.
- W2262411029 title "The Student Fica Exception and Medical Residents" @default.
- W2262411029 hasPublicationYear "2007" @default.
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