Options for Senior America Corp. v. United States

OPINION

MESSITTE, District Judge.

I

Plaintiff Options for Senior America Corp. (Options) is a corporation licensed by the State of Maryland as a “Residential Service Agency” to provide non-skilled home aides for the elderly. 1 In this suit it seeks a refund of employment taxes assessed by the Internal Revenue Service (IRS) pursuant to a 1995 audit. Options has moved for summary judgment. Having considered the opposition of the IRS and oral argument of the parties, the Court will GRANT Options’ Motion.

II

An employer is required to withhold from wages paid to its employees income taxes (26 U.S.C. §…