Justices reluctant to let medical residents skip taxes
Several Supreme Court justices appeared reluctant Monday to overturn an Internal Revenue Service requirement that medical residents pay Social Security taxes.
Arguing before the court on behalf of the Mayo Clinic, lawyer Theodore B. Olson urged the court to reject the IRS rule as arbitrary. He argued that like other students, medical residents attend lectures, perform laboratory work and are focused primarily on learning.
Full-time students who work are generally exempt from Social Security taxes, but law clerks and tradesman apprentices are not. In a 2005 rule, the IRS said medical residents are full-time employees, not students.
- CEO Exchange: Preparing for Population Health
- Advocate, NorthShore Deal Would Create 16-Hospital System
- 3 Strategies for Retaining Millennial Employees
- Better HCAHPS Scores Protect Revenue
- Power of price: In South FL and the nation, healthcare costs often are shrouded in secrecy
- Two NY hospitals to offer free hip and knee replacement surgeries for qualifying patients in December
- Hospital mergers may lead to higher prices
- CEO Exchange: Pressure is On to Partner, Drive Quality
- Narrow Networks Cut Costs, Not Quality, Economists Say
- Top Reason for Nurse Turnover: Managers