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|IRS to Refund FICA Taxes on Payments for Tenure Right Relinquishment, But Only in Eighth Circuit (PDF)|
Internal Revenue Service, National Office Service Center Advice
Nov. 20, 2002
2 pages; July 28, 2002. Excerpt: Service Centers should deny all refund claims of FICA taxes [withheld and paid by their employers] that cite the North Dakota State University [v. United States case at 255 F.3d 599 (8th Cir. 2001)] unless the taxpayer's claim concerns a case that arises within the jurisdiction of the Eighth Circuit and has the exact facts as the North Dakota State University case.
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