Critical Care Register Nursing, Inc. v. United States

MEMORANDUM

RAYMOND J. BRODERICK, District Judge.

Plaintiff Critical Care Registered Nursing, Inc. (“Critical Care”) commenced this action against defendants United States of America; Fred Goldberg, Commissioner of the Internal Revenue Service; and J. Robert Starkey, Regional Commissioner of the Internal Revenue Service (referred to hereinafter as “United States”) to recover federal employment taxes assessed by the Internal Revenue Service (“IRS”) and paid by Critical Care for the taxable years 1982 and 1983. The United States filed a counterclaim for additional taxes it claimed were owed by…