Jump To • Introduction • Questions Presented For Review • List Of All Parties • Table Of Contents • Table Of Cited Authorities • Jurisdiction • Statement Of The Case • Reasons For Granting The Petition • Appendix A. Opinion of the United States Tax Court, filed July 14, 2000 • Appendix B. Opinion of the United States Court of Appeals for the Seventh Circuit, filed April 8, 2001 • Appendix C. House of Representatives Congressional Record, July 12, 1996 • Appendix D. United States Senate Congressional Record, September 10, 1996 • Appendix E. Letter from University of Chicago Hospitals Human Resources Department, November 13, 2000

Appendix E

The University Of Chicago Hospitals

Date: November 13, 2000

To: Mr. Robert Mueller

From: Mary Ann Nolan Director, Benefits

Re: Domestic partner Health Plan Benefits

You and your domestic partner are currently enrolled in the Hospitals' health plan. We have recently reviewed the Internal Revenue Code regulations on taxation of domestic partner benefits and have determined that both the employee and employer premiums are subject to taxes. Currently, you do pay tax on the employee portion of the premium, attributed to the addition of your domestic partner, by deducting it on an after tax basis. But, you do not currently pay taxes on the Hospitals' portion of the premium. You will now be required to do so. The amount that will now be taxed is equal to the difference between the Hospital's premium for single and family coverage. For calendar year 2000, you will have to pay taxes E-2 on $2,971.92 (this amount will be added to your gross income). Payroll will automatically deduct the appropriate Social Security (FICA) tax. Youo will have two options to pay the additional federal and state taxes. You may have the taxes deducted over the remaining payperiods of this calendar year; or you may make the adjustment when you file your 2000 tax return. If you wish to have additional taxes deducted this calendar year, please complete the attached form and submit it to the Payroll Department, room W04. As of January 1, 2001, the Hospitals will apply the appropriate taxes for your domestic partner benefits on a quarterly basis. If you have any questions, please call me at extension 2-0203. Enclosure

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