High Court Squashes UT's $11M FICA Tax Refund Fight

By Ama Sarfo (April 27, 2015, 4:32 PM EDT) -- The U.S. Supreme Court on Monday turned back the University of Texas' bid for an $11 million refund of Federal Insurance Contributions Act taxes the government assessed against its medical residents, leaving standing a Fifth Circuit decision that denied the refunds.

The Fifth Circuit said residents do not qualify for a student exemption from FICA taxes. The school petitioned the high court Jan. 21, saying a review was necessary to ensure that Social Security benefits coverage is uniform nationwide. However, the court denied the petition without comment.

The denial comes as a win for the federal government, which told the high...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!