Portsmouth Ambulance, Inc. v. United States

ORDER GRANTING DEFENDANT’S MOTION TO DISMISS (Doc. 6)

TIMOTHY S. BLACK, District Judge.

This civil action is before the Court on Defendant’s motion to dismiss (Doc. 6) and the parties’ responsive memoranda. (Docs. 8, 9). Plaintiffs’ claims arise from the Internal Revenue Service (“IRS”)’s application of the proceeds of the sale of Plaintiff Portsmouth Ambulance, Inc. (“Portsmouth”)’s assets toward the tax liabilities of Urgent Care Transport, Inc. (“Urgent Care”), an alleged alter ego of Portsmouth. Plaintiffs bring refund claims on behalf of both Plaintiffs and a claim for unlawful collection…