I'm royally confused. I see that the gov't lost the case and Mayo residents got to keep their money, but the IRS put out this statement before the court decision (see below)


Does anyone have a straight answer on this issue?

What are the risks of filing a 1040X if my training institution isn't going to get involved?




from the IRS decision.....


J. Conclusion.
On balance, we have concluded that the services that medical residents provide are not
incident to and for the purpose of pursuing a course of study. Instead, we believe that
medical residents are engaged in a structured form of on-the-job training. We conclude
therefore that it is appropriate to deny the examined refund claims.Finally, we wish to supplement our discussion in the April 19, 2000, memorandum of
the significance of the repeal of the medical intern exception in 1965. Specifically, we
believe it is important to consider the St. Lukes decision, which we believe provides
context in which to view Congress’ actions in 1965.

The House Report provides:
Paragraph 13 excepts service performed as a student nurse in the
employ of a hospital or a nurses’ training school by an individual who is
enrolled and is regularly attending classes . . . ; and services performed
as an intern (as distinguished from a resident doctor) in the employ of
a hospital by an individual who has completed a four years’ course

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