Hospital Resource Personnel, Inc. v. United States

ORDER

BOWEN, District Judge.

Before the Court in the above-captioned case are Plaintiff Hospital Resource Personnel, Inc.’s Motions for Preliminary Injunction, Permanent Injunction and Summary Judgment. Plaintiff seeks a refund of $82.27 (including interest and penalties) paid to the Internal Revenue Service (“IRS”) for employment taxes on one of its nurses, and Plaintiff also seeks to restrain and enjoin the United States of America, through officers and agents of the IRS, from enforcing a Federal tax lien exceeding $1,000,000.00 on Plaintiffs assets and from implementing other efforts to…