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MEMORANDUM DECISION AND ORDER I. INTRODUCTION   Plaintiff i3 Assembly, LLC brings this action against the United States of America under 26 U.S.C. §7426 alleging that the Internal Revenue Service (“IRS”) wrongfully levied property belonging to Plaintiff. (Dkt. No. 1).1 Defendant moves to dismiss under Federal Rule of Civil Procedure Rule 12(b)(1) or, in the alternative, for summary judgment under Rule 56. (Dkt. No. 26). Plaintiff opposes. (Dkt. No. 28). For the reasons below, Defendant’s motion to dismiss is granted as to Counts Two, Three, and Four, and denied without prejudice to renewal as to Count One. II. FACTS2 Plaintiff3 entered into an agreement, dated October 2, 2015, with VMR Electronics Corporation (“VMR”) to “purchas[e] certain ‘Acquired Assets’ from [it].” (Dkt. No. 1, 10). Plaintiff “assume[d] only specifically identified liabilities of [VMR],” (id. 11), which did not include “[a]ny obligation that [VMR] had with respect to the United States of America, the Internal Revenue Service, or any agency or department of the United States of America that was not one of the assumed liabilities.” (Id. 12). VMR had a different Tax Identification Number than Plaintiff. (Id. 13). After purchasing VMR’s assets, Plaintiff “used its own labor and materials to fulfill a number of contractual obligations to Defendant.” (Id. 15). After Plaintiff fulfilled the “contractual obligations…for work and product,” it sent invoices to Defendant reflecting the amount it was owed. (Id.

 
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