SHIRLEY MEDICAL CLINIC, P.C. v. U.S.

No. 4:06-cv-00078.

446 F.Supp.2d 1028 (2006)

SHIRLEY MEDICAL CLINIC, P.C., Plaintiff, v. UNITED STATES of America and Commissioner of Internal Revenue Service, Defendants.

United States District Court, S.D. Iowa, Central Division.

July 10, 2006.


Attorney(s) appearing for the Case

Kathryn S. Barnhill, Barnhill & Associates PC, West Des Moines, IA, for Plaintiff.

Stephen J. Schaeffer, U.S. Dept. of Justice, Tax Division, Washington, DC, for Defendants.


ORDER

PRATT, Chief Judge.

Before the Court is Defendants' Motion to Dismiss (Clerk's No. 5), filed May 1, 2006. Plaintiff filed a resistance to the motion (Clerk's No. 10) and Defendants replied (Clerk's No. 11). The matter is fully submitted.

I. FACTUAL BACKGROUND

On February 28, 2006, Plaintiff Shirley Medical Clinic, P.C. ("SMC") filed a document entitled, "Complaint and Declaratory Judgment." Clerk's No. 1. Therein, SMC seeks declaratory...

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