Sixth Circuit denies review of FICA refund claims decision on severance payments in Quality Stores

The U.S. Court of Appeals for the Sixth Circuit denied an IRS petition for en banc review on January 4, 2013 of a key decision in favor of the taxpayer on the tax treatment of supplemental unemployment compensation benefits ("SUB pay").  The IRS had filed its request for rehearing on October 18, 2012 in response to the Sixth Circuit's recent decision on September 7, 2012.