Written by Reed Tinsley |
September 26, 2006
Court Denies Summary Judgment in University Hospital's FICA Tax Refund Case
Govt. was denied summary judgment on univ. hospital's student exclusion-based complaint for refund of FICA taxes paid on behalf of medical residents: taxpayer was entitled to particularized review of whether its residents came under exclusion based on plain language of Reg. § 31.3121(b)(10)-2(b) and provision that amount of remuneration students received for services performed was immaterial to exclusion determination, contrary to govt.'s nominal amount only exclusion interpretation. (The University Of Chicago Hospitals v. U.S., DC, Northern Dist. of IL, 98 AFTR 2d ¶2006-5525 )
About the Author
Reed Tinsley CPA
This article is written by Reed Tinsley, a Houston, TX-based CPA with over 30 years of experience advising physicians and medical practices across Texas and the United States. Reed holds certifications as a Certified Valuation Analyst (CVA), Certified Healthcare Business Consultant (CHBC), and Certified Financial Planner (CFP), specializing exclusively in the healthcare sector. He is a published author, nationally recognized speaker, and trusted advisor to physicians on
accounting & tax,
practice management, and
financial planning.
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