Document Type

Article

Publication Date

11-2002

Publication Title

Nevada Lawyer

Publication Title (Abbreviation)

Nev. Law.

Volume

10

Issue

11

First Page

15

Last Page

16

Abstract

Given Nevada's heavy concentration of businesses in which employees are tipped, lawyers here may be more than usually interested in a recent decision by the United States Supreme Court. On June 17, 2002, the Court decided United States v. Fior D'ltalia, Inc. By 6 to 3, the Court held that the IRS may use an “aggregate estimation” method to determine employers’ liability for Social Security (FICA) taxes imposed on their employees’ tip income. The decision is an important development in a controversy of long duration, but it is not the end of that controversy. This article provides background, describes the Court's decision, and discusses the administrative and legislative aftermath.

Rights

© 2002 Steve R. Johnson

Comments

First published in Nevada Lawyer.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/johnson

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