Plaintiff, Select Rehab, Inc., filed the present action seeking a refund of taxes paid when Defendant determined that Plaintiff’s medical directors were employees rather than independent contractors for purposes of federal employment tax liability.
Presently before the Court is Plaintiff’s motion for summary judgment. (Doc. 4.) The motion has been fully briefed and is ripe for disposition. Because I find that Plaintiff acted reasonably and in good faith in making the decision to treat the physicians as independent contractors, Plaintiff’s motion for summary judgment will be granted.