No $11M FICA Refund For Med Residents, Feds Tell High Court

By Ama Sarfo (March 27, 2015, 6:15 PM EDT) -- The federal government is urging the U.S. Supreme Court to deny the University of Texas' recent petition for an $11 million refund of Federal Insurance Contributions Act taxes assessed against its medical residents, saying it's clear that medical residents aren't students entitled to an exemption.

Students are exempted from FICA taxes, and the University of Texas argues that its medical residents fit the definition. But the federal government says the university is at a steep disadvantage because the Social Security Administration has always held that resident physicians aren't students, and the U.S. Supreme Court has already stated that medical residents who...

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