I submitted my 1040x in 2001 and have been waiting for the last 3 years. In July 2003 the U.S District Court of Minneapolis ruled in favor of the Mayo Clinic. Since September of 2003 the agent at the IRS who I have been working with tells me I should be paid my full claim. The IRS agent tells me she is waiting to hear how to process the claims, and this has been since December 2003. I have contacted the taxpayer advocate center at 877-777-4778 for help in this matter.

Has anyone else been told they would be recieving money or been paid as of yet? If you have any information on this matter please let me know.

Thanks, Aaron

Zip Code: asgoldfarb@earthlink.net

As of Feb 25 2004 the IRS has a proposed regulations change on this issue. You can find it at irs.gov. Search for proposed regulations and then click on the Feb, 2004 list. It should come up under Student FICA and FUTA exceptions. It's a fairly lengthy document with lots of IRS language and legal rulings. It looks like after Feb 25, 2004 residents are not considered students and are definitely employess, meaning you are responsible for FICA tax. It does not answer the question about residents before Feb 25, 2004. When speaking with an IRS rep, she told me this would not and could not be a retroactive ruling. This document sites many things which could favor against any return of our money. After speaking with my contact at the IRS the chance for a refund is still very good. The most recent update I have heard from the IRS is that it will be at least another 3 months for any decision. Please let me know if you have any other information.

Thanks, Aaron

Zip Code: asgoldfarb@earthlink.net