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High Court: Medical Residents Considered Employees

WASHINGTON, D.C. - (AP) The Supreme Court ruled Tuesday that medical residents should be considered employees when it comes to collecting Social Security taxes. The high court said that the IRS did not have to refund tax money collected by the Mayo Foundation of Rochester, Minn., and the University of...

Lower Taxes in New York State

December 2011 brought good news to many New Yorkers: the Middle Class Tax Cut and Job Creation Plan. Among other things, this Plan reduces income taxes to their lowest levels in over 50 years. In addition, the MTA payroll tax is eliminated. The Plan was passed in the hope of fostering private sector...

The Intersection of Conspiracy and Tax Obstruction

In United States v. Floyd , ___ F.3d ___, 2014 U.S. App. LEXIS 253 (1st Cir. 2014), here , the First Circuit panel affirmed the defendants' convictions and sentencings arising from their tax evading payroll tax scheme and warehouse banking scheme [ enhanced version available to lexis.com subscribers...

Is Section 7202 an Aggravated Felony for Immigration Purposes?

Section 7202, here , criminalizes the following conduct: Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be...

District Court Case on Brady Obligations and Uncertain Legal Duty

The name of this case initially attracted me. United States v. Townsend , 2014 U.S. Dist. LEXIS 70656 [ enhanced version available to lexis.com subscribers ] (ED WA 2014), here . It turns out the defendant is no relation to me. But the case proved to have some interesting facets. The first is just an...