UNIVERSITY OF CHICAGO v. U.S.

No. 07-3686.

547 F.3d 773 (2008)

UNIVERSITY OF CHICAGO, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 29, 2008.


Attorney(s) appearing for the Case

Edward C. DuMont (argued), Wilmer Hale, Washington, DC, for Plaintiff-Appellant.

Kenneth L. Greene (argued), Judith A. Hagley, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before KANNE, SYKES, and TINDER, Circuit Judges.


TINDER, Circuit Judge.

This appeal considers the meaning of the phrase "salary reduction agreement." The University of Chicago did not pay, report, or withhold Federal Insurance Contributions Act (FICA) tax between 2000 and 2003 for payments made under its employee retirement plans. The Internal Revenue Service (IRS) assessed FICA tax plus penalties and interest on contributions made under the University's retirement plans...

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