First Source Employee Management, Inc. v. United States of America, et al.

IN THE UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF OHIO EASTERN DIVISION FIRST SOURCE EMPLOYEE ) CASE NO. 1:24-cv-02209 MANAGEMENT, INC., ) ) JUDGE CHARLES E. FLEMING Plaintiff, ) ) v. ) ) MEMORANDUM OPINION UNITED STATES OF AMERICA, et al., ) AND ORDER ) Defendants. ) Before the Court is Defendants United States of America and United States Internal Revenue Service’s (collectively, “Defendants”) motion to dismiss counts two, three, and four of Plaintiff’s complaint under Federal Civil Rules 12(b)(1) and (b)(6). (ECF Nos. 1, 13). For the reasons stated within, Defendants’ motion is…