University of Chicago, Plaintiff-Appellant, v. United States, Defendant-Appellee, 547 F.3d 773; 2008 U.S. App. LEXIS 24365 (7th Cir., Oct. 29, 2008)

University of Chicago, Plaintiff-Appellant, v. United States, Defendant-Appellee, 547 F.3d 773; 2008 U.S. App. LEXIS 24365 (7th Cir., Oct. 29, 2008)

Congress intended I.R.C. § 3121(a)(5)(D) to include "salary reduction agreements", voluntary or mandatory, in the FICA wage base, thus, a judgment finding a university was liable for failure to withhold and pay FICA assessments was affirmed.
 
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