U.S. Supreme Court: Medical Residents are Employees Subject to FICA Withholding
A unanimous United States Supreme Court (8-0) rules that medical residents are employees, not students, and therefore are subject to FICA withholding. Chevron deference applies to Treasury Regulations...
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6th Circuit: Severance Payments Not Subject to FICA Withholding
In a long-awaited decision, the Sixth Circuit has held that severance payments following involuntary lay-offs were not wages for FICA reporting purposes. The decision is an opportunity for refund...
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IRS Requests Rehearing in 6th Circuit FICA Withholding Case
Late last week, the IRS filed a petition for rehearing en banc with the 6th Circuit Court of Appeals in U.S. v. Quality Stores. As we originally reported, the three judge panel that heard the case...
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Two Weeks Left to File 2009 FICA Refund Claims for Severance Payments
The deadline for filing 2009 FICA refund claims based on U.S. v. Quality Stores, Inc. is fast approaching. Corporate taxpayers who experienced layoffs, reductions in force, and/or facility closures in...
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U.S. Supreme Court Reverses Sixth Circuit on FICA Withholding for Severance...
On Tuesday, March 25, 2014, the United States Supreme Court reversed the Sixth Circuit Court of Appeals decision in U.S. v. Quality Stores, Inc. Find earlier discussion of the Sixth Circuit decision...
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