Employer Solutions, Inc. v. United States of America Department of the Treasury Internal Revenue Service (In re Shared Savings Contracts, Inc.)

MEMORANDUM OPINION

DAVID P. MCDONALD, Bankruptcy Judge.

Employer Solutions, Inc. (“ESI”) filed this adversary complaint seeking a declaration that it was not the common law nor statutory employer under Section 3401(d) of the Internal Revenue Code, 26 U.S.C. § 3401(d), of certain employees it had leased to Shared Savings Contracts, Inc. (“SSC”). Because Congress had not waived the Internal Revenue Services’s (“IRS”) sovereign immunity concerning the type of claim contained in ESI’s complaint, this Court lacks subject matter jurisdiction over ESI’s complaint with respect to the IRS. Further,…