Judges Appear Reluctant on Medical Residents Tax Issue

more+
less-

Several Supreme Court judges appeared reluctant to reverse the IRS decision to have medical residents pay Social Security tax. The issue stems from the dilemma of whether medical residents who are undergoing their training in teaching hospitals are considered employees of the hospital or students in their medical courses. The medical residents are given allowances and residency facilities during the period of their training.

The lawyer for the Mayo Clinic on this matter, Theodore B. Olsen, put forth his contention that medical students are not employees because they attend lectures, do laboratory work and spend most of their time studying and therefore should be considered students. Olsen urged the judges to reject the IRS requirement as arbitrary.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Darrin Mish, Tampa Tax Attorney, The Law Offices of Darrin Mish, P.A. | Attorney Advertising

Written by:

more+
less-

The Law Offices of Darrin Mish, P.A. on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×
Loading...
×
×