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Federal Circuit Rejects Blanket SUB Pay FICA Tax Exemption in
CSX -- IRS May Soon Issue Denials of Protective Refund Claims |
April 11, 2008
Previously published on March 14, 2008
Last week, the U.S. Court of Appeals for
the Federal Circuit reversed the
decision of Court of Federal Claims in
CSX Corp. v. United States, 52 Fed. Cl.
208 (2002).1 The lower court had held
that all severance payments satisfying
the definition of supplemental
unemployment benefits ("SUB"), as
defined in section 3402(o) of the
Internal Revenue Code (the "Code"),
are non-wages and, therefore, not
subject to Federal Insurance
Contribution Act ("FICA") taxes.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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