MFMERMayo Foundation for Medical Education and Research
References in periodicals archive ?
MFMER and Mayo sought a refund of FICA taxes paid on the residents' stipends in the years 1994-1996, which Mayo believed were exempt from FICA under the student employment exception.
The IRS refused the refund request, and MFMER and Mayo filed a refund claim in district court.
After the amended regulations were finalized, MFMER resumed paying FICA on the resident's stipends and later requested a refund of those taxes.