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Ninth circuit prohibits IRS from estimating employer-only FICA tax liability on tips; controversy continues
Fior D'Italia Inc v US; CA-9 March 7; 2001 Derivation may be practiced in math class; but the Ninth Circuit refused to extend its practical application ...
High Court: Judge's salaries not subject to FICA tax withholding
The U.S. Supreme Court has summarily upheld the Federal Circuit's determination that the withholding of social security taxes from the salaries of federal ...
courts: FICA tax and tip income; The
In a victory for the IRS; a divided Federal Circuit ruled in a case of first impression that a restaurant corporation's obligation to pay Federal Insurance ...
Assessment of employer FICA tax on tipped employees limited by recent cases
G.E. Whittenburg; William Raabe and Alexis A. Wesbey assess the impact of recent decisions on the IRS's ability to collect employment taxes allocated to tip income. Reporting and paying taxes on tip
Eleventh Circuit deals restaurants big setback on employer-only FICA tax collection
Morrison Restaurants; Inc v US; CA-11 Aug 12; 1997 Employers must withhold and pay Federal Insurance Contribution Act (FICA) taxes on cash tips of $20 or more in a calendar month if the employee m
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