U.S. v. PARTNERS HEALTHCARE SYSTEM, INC.

Civil Action No. 05-11576-DPW.

591 F.Supp.2d 116 (2008)

UNITED STATES of America, Plaintiff, v. PARTNERS HEALTHCARE SYSTEM, INC., Defendant.

United States District Court, D. Massachusetts.

September 30, 2008.


Attorney(s) appearing for the Case

Elizabeth L. Davis, Stephen T. Lyons, U.S. Department of Justice, Tax Division, Washington, DC, for Plaintiff.

Christopher Kliefoth, Mark H. Churchill, McDermott, Will & Emery LLP, Washington, DC, Edward P. Leibensperger, Joseph H. Selby, McDermott, Will & Emery, Boston, MA, Thomas D. Sykes, McDermott Will & Emery LLP, Chicago, IL, for Defendant.


MEMORANDUM AND ORDER

DOUGLAS P. WOODLOCK, District Judge.

The United States commenced this action against Partners Healthcare System, Inc. ("Partners") to recover approximately $24.2 million paid as a refund for taxes originally collected under the Federal Insurance Contributions Act ("FICA") on payments made to medical residents in calendar years 2001, 2002, and 2003. This motion for summary judgment...

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