Commonwealth of Pennsylvania Department of Public Welfare v. United States

OPINION

DAMICH, Judge.

I. Introduction

This case is before the Court on Defendant’s motion to dismiss for lack of subject matter jurisdiction or, in the alternative, Defendant’s motion to dismiss for failure to state a claim upon which relief can be granted. The Commonwealth of Pennsylvania seeks an amount in excess of $75 million because of the refusal of the United States Department of Health and Human Services (HHS) to pay invoices related to juvenile justice services pursuant to Title IV-A of the Social Security Act, which refusal Plaintiff claims is a breach of contract arising out of a *786Stat…