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bulletin Internal Revenue›Bulletin No. 2001–44 October 29, 2001

EMPLOYMENT TAX

Internal Revenue Bulletin 2001-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Ct. D. 2071, page 385. The Compensation Clause of the U.S. Constitution prevents the government from collecting Social Security taxes, but not Medicare taxes, from federal judges who held office before 1983, when Congress extended those taxes to federal employees. United States v. Hatter, et al.

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▸Contents — Internal Revenue Bulletin 2001-44

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