UT Hospitals Want $11M In Social Security Taxes Returned

Law360, New York (October 23, 2013, 4:09 PM ET) -- The University of Texas System urged the Fifth Circuit on Monday to refund $11 million in Federal Insurance Contributions Act taxes levied against its medical residents, arguing the residents qualify as students and should be exempt.

UT claims in its brief that U.S. District Judge Sam Sparks erred in ruling the residents weren't exempt from the Social Security taxes and wrongly granted the federal government’s motion for summary judgment. Texas’ agreement for state employee exemption should govern the definition of “student,” rather than the Treasury regulation,...
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Case Information

Case Title

University of Texas System, et al v. USA

Case Number



Appellate - 5th Circuit

Nature of Suit

2870 Tax Suits (Tax from DC)

Date Filed

August 15, 2013


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