A U.S. district court has ordered the government to refund $2.5 million in FICA taxes paid by a medical facility on its residents’ stipends, finding that the residents are excepted from FICA taxation under section 3121(b)(10) because the facility qualified as a school, college, or university and the residents were students.
Citations: United States v. Mount Sinai Medical Center of Florida Inc.; No. 1:02-cv-22715
