Skip to main content
Please enter a legal issue and/or a location
Begin typing to search, use arrow keys to navigate, use enter to select

Find a Lawyer

More Options

Mayo Found. for Med. Educ. & Rsrch. v. US, No. 09-837

By FindLaw Staff on January 11, 2011 | Last updated on March 21, 2019

Challenge to Treasury Department Regulations

In Mayo Found. for Med. Educ. & Rsrch. v. US, No. 09-837, an action asserting that certain Treasury Department regulations, which provided that the services of a full-time employee -- which included an employee normally scheduled to work 40 hours or more per week-- were not incident to and for the purpose of pursuing a course of study, and thus not exempt from the Federal Insurance Contributions Act, were invalid, the court affirmed the Eighth Circuit's order reversing judgment for plaintiff where the Treasury Department's full-time employee rule was a reasonable construction of 26 U.S.C. section 3121(b)(10).

As the court wrote:  "Petitioners (hereinafter Mayo) offer residency programs to doctors who have graduated from medical school and seek additional instruction in a chosen specialty. Those programs train doctors primarily through hands-on experience. Although residents are required to take part in formal educational activities, these doctors generally spend the bulk of their time--typically 50 to 80 hours a week--caring for patients. Mayo pays its residents annual "stipends" of over $40,000 and also provides them with health insurance, malpractice insurance, and paid vacation time."

Related Resources

You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help

Meeting with a lawyer can help you understand your options and how to best protect your rights. Visit our attorney directory to find a lawyer near you who can help.

Or contact an attorney near you:
Copied to clipboard