North Louisiana Rehabilitation Center, Inc. v. United States

RULING

JAMES, District Judge.

This is a suit by Plaintiff North Louisiana Rehabilitation Center, Inc. (“Plaintiff’) against the United States of America (“Defendant”) seeking a refund of employment taxes paid pursuant to an assessment by the Internal Revenue Service (“IRS”) based on a determination that certain physicians should have been treated as employees rather than as independent contractors. Before the Court is Plaintiffs Motion for Summary Judgment [Doc. No. 34], Plaintiff asserts that there are no genuine issues of material fact and that it is entitled to summary judgment as a matter…