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The justices of the U.S. Supreme Court appear to be looking to set out a rule for applying the student exemption to the Federal Insurance Contributions Act during oral argument, but it seems clear that the rule they establish will not exempt medical residents from the tax. “Both of you go back and forth with hypotheticals … but this is basically a very familiar situation of an apprentice who is both an employee and a student, and to try to draw the line in some categorical way doesn't make sense,” Chief Justice John Roberts tells the attorney representing the Mayo Foundation. “The only way you can draw the line is to have somebody say: This is going to be the line. And if anybody is going to say it, it ought to be the IRS.”
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