Cencast Services, L.P. v. United States

DYK, Circuit Judge.

In these consolidated tax refund cases, Cencast Services, L.P. et al. are entities that, inter alia, remit payroll and employment taxes on behalf of motion picture and television production companies. For convenience we refer to these entities in the singular as “Cencast.” Cencast appeals from a final judgment of the United States Court of Federal Claims (“Claims Court”) rejecting its claims for tax refunds. We hold that the scope of Ceneast’s liability for employment taxes under the Federal Unemployment Tax Act (“FUTA”) and the Federal Insurance Contribution Act (“FICA”)…