IN RE CHARIS HOSPITAL, LLC (Bankr.M.D.La 8-4-2006)

DOUGLAS DODD, Bankruptcy Judge

Considering the Motion to Dismiss filed by the United States of America, on behalf of the Internal Revenue Service, the opposition thereto, arguments of counsel, applicable law, and for reasons orally assigned at the August 4, 2006 hearing on the motion,

IT IS ORDERED that the complaint and all amendments thereto are DISMISSED.