{"argument_date":"2002-04-22T00:00:00Z","arguments":[{"argument_date":"2002-04-22T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2001","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","paragraphs":["Ms. O'Connor argued the case involves the IRS authority to assess FICA taxes on tips.","Ms. Power argued Congress did not saddle employers with a tax while depriving them of a defense.","Ms. Power claimed the tax is not authorized because Congress did not require this action for thirty years.","Ms. O'Connor stated tips are deemed paid at a specific time under the statute."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 27-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 27, lines 27-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 15-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 52, lines 43-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 52, lines 43-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 13-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 54, lines 13-17"}]}],"caption":"United States v. Fior D'Italia, Inc.","case_history":[{"changed_at":"2026-08-29T20:06:32.137887Z","explanation":"An official oral-argument transcript was verified.","status":"argued"},{"changed_at":"2026-08-29T20:06:32.165831Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The dispute centers on whether the IRS can impose FICA taxes on tips without giving employers a chance to defend against the assessment.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 27-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 27, lines 27-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 15-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 52, lines 43-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 52, lines 43-13"}],"dispositions":[],"latest_court_document_date":"2002-04-22T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2001","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/01-463.html","primary_docket":"01-463","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T16:56:37.787331Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The case involves the authority of the Commissioner of Internal Revenue to assess FICA taxes on tips. It also involves the principle of tax litigation regarding employer defenses."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 27-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 27, lines 27-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 15-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 52, lines 43-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 52, lines 43-13"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 22, 2002."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 13-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 54, lines 13-17"}]},{"heading":"What each side wants","paragraphs":["the side that brought the case wants the Court to strike down the tax assessment as unauthorized.","the opposing side wants the Court to uphold the IRS authority to assess the taxes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 27-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 27, lines 27-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 15-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 52, lines 43-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 52, lines 43-13"}]},{"heading":"What each side says","paragraphs":["the side that brought the case argues Congress did not require employers to pay this tax without a defense mechanism.","the opposing side argues the statute deems tips paid at a specific time, authorizing the assessment."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 27-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 27, lines 27-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 15-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 52, lines 43-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 52, lines 43-13"}]},{"heading":"What the justices asked","paragraphs":["Chief Justice Rehnquist asked if the advocate had answered the question regarding the lower court's statement."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 13-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 54, lines 13-17"}]},{"heading":"Why it matters","paragraphs":["Employers face financial liability for FICA taxes on tips. The outcome determines whether employers must pay these taxes without a prior legal defense. This affects how the IRS collects taxes from businesses."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 27-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 27, lines 27-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 15-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 52, lines 43-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 52, lines 43-13"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 54, lines 13-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 54, lines 13-17"}]}],"slug":"2001-01-463-united-states-v-fior-d-italia-inc","term":"2001","title":"Can the IRS assess FICA taxes on tips without a prior employer defense?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 27-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 27, lines 27-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 15-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 3, lines 15-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 52, lines 43-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2001/01-463.pdf","page_label":"file page 52, lines 43-13"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}