Midwest Sports Medicine & Orthopedic Surgery, Inc. v. United States

DECISION AND ENTRY OVERRULING PLAINTIFF’S MOTION TO JOIN ADDITIONAL PARTIES (DOC. #34) AND ITS MOTION TO ENFORCE SETTLEMENT AGREEMENT (DOC. #29); CONFERENCE CALL SET

RICE, Chief Judge.

The Plaintiff, Midwest Sports Medicine and Orthopedic Surgery, Inc., Pension Plan Trust (“Midwest Pension Plan”) initiated this litigation against the United States' of America (“United States”), pursuant to 26 U.S.C. § 7426, for wrongful levy of property belonging to a person other than the taxpayer (Doc. # 1). Specifically, Midwest Pension Plan alleged that the United States wrongfully seized its property, held…