title: Recovering FICA tax paid on resident stipends: 2010 update.
abstract: Recently, the IRS announced that it would cease contesting timely filed refund claims for taxable quarters before April 1, 2005, although the details that apply to its processing of those claims were not available as this article went to press. The IRS will continue to contest refund claims filed for taxable quarters after March 31, 2005, so those claims will have to be litigated to a conclusion. Financial officials at teaching hospitals should consult with advisers who are knowledgeable about the litigation against, and the settlement practices of, the Department of Justice.
authors.affiliation: McDermott Will & Emery LLP, Chicago, USA.
authors.forename: Thomas D
authors.initials: TD
authors.lastname: Sykes
mesh_terms: D006784:Hospitals, Teaching / Q000191:economics*; D007396:Internship and Residency / Q000191:economics*; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States