The IRS said that within 90 days, it will begin contacting hospitals, universities, and medical residents who filed FICA (Social Security and Medicare tax) refund claims for these periods with more information and procedures. Employers and individuals with pending claims do not need to take any action at this time.
Taxpayers with currently pending suits should contact the Department of Justice attorney assigned to the case.
Information on the student exception to FICA tax is here.
The 2005 IRS regulations are here.