We requested a refund of FICA taxes paid in 2001 as a result of these cases, and just last week received a notice from the IRS stating it was disallowing our FICA overpayment request since we did not meet certain requirements, unrelated to the Resident FICA issue. The reasons for the notice were not clear, and frankly erroneous, if anyone had examined our return they would have realized it did not make sense. Regardless, I spoke to someone at the IRS about my notice and they requested that I contest it and supply the appropriate documentation. I'm sending them a letter referencing this August 2003 Mayo case as support for my claim. It seems like it fully supports my case - I'll let you know if I hear otherwise. Thanks for keeping us updated!

Zip Code: karengring@yahoo.com