Civil Litigation
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McDonald v. Southern Farm Bureau Life Ins. Co.
15 Fla. L. Weekly Fed. c570 (11th Cir. May 17, 2002)
Independent contractors are responsible for 100% of FICA, whereas the normal employer-employee relationships split FICA equally between employer and employee. The court found that, because FICA is silent as to whether employees can sue an employer for the improper payment of FICA taxes, a private cause of action cannot be implied from the language, structure, or legislative history of FICA. The purpose of FICA is a tax to fund government programs, and therefore, was not intended to allow a private right of action.
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