New York and Presbyterian Hospital v. United States

Motion to Dismiss for Lack of Jurisdiction; RCFC 12(b)(1); Federal Insurance Contributions Act (“FICA”); Employer Indemnification; 26 U.S.C. § 3102(b)

OPINION GRANTING MOTION TO DISMISS

FIRESTONE, Senior Judge.

Pending before the court is defendant the United States’ (“the government”) motion to dismiss this action filed by plaintiff The New York and Presbyterian Hospital (“the hospital”). The hospital filed this action to recover money the hospital paid to medical residents to settle litigation in the United States District Court for the Southern District of New York (“the district court”)…