United States v. Miracle Home Care, Inc., 2:18-cv-00078

Plaintiffs (United States and State of Georgia) sued Defendants under the False Claims Act, Georgia False Medicaid Claims Act, and common law; Defendants asserted counterclaims for breach of contract (Miracle Home Care) and unjust enrichment (all Defendants).
The United States and Georgia moved under Rule 12(b)(1) to dismiss Defendants’ counterclaims for lack of subject-matter jurisdiction; Defendants did not respond.
The motions presented facial challenges to jurisdiction, so the court accepted the counterclaim allegations as true for jurisdictional analysis.
The United States argued the counterclaims were barred by sovereign immunity because Defendants did not plead any waiver of immunity or consent to suit by the federal government.
Georgia likewise argued Eleventh Amendment immunity barred the counterclaims because Defendants failed to allege any state consent to be sued in federal court.
The district court granted both motions and dismissed the counterclaims for lack of subject-matter jurisdiction.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the United States waived sovereign immunity for Defendants’ counterclaims	US: No waiver; sovereign immunity bars suit	Defs: (counterclaims asserted) implicitly seek relief against the US	Court: Dismissed counterclaims for lack of jurisdiction due to no alleged consent/waiver
Whether Georgia waived Eleventh Amendment immunity for Defendants’ counterclaims	GA: No consent; Eleventh Amendment bars suit by private parties	Defs: (counterclaims asserted) seek relief against the State	Court: Dismissed counterclaims for lack of jurisdiction for failure to allege state consent
Who bears burden to show federal jurisdiction	Plaintiffs: party invoking jurisdiction must prove it by preponderance	Defs: counterclaiming parties invoking jurisdiction must plead facts showing waiver/consent	Court: Confirmed Defendants bore burden and failed to meet it; dismissal affirmed

McCormick v. Aderholt, 293 F.3d 1254 (11th Cir.) (party invoking federal jurisdiction bears burden to prove it by preponderance)
Carmichael v. Kellogg, Brown & Root Servs., Inc., 572 F.3d 1271 (11th Cir.) (distinguishes facial and factual Rule 12(b)(1) challenges)
Zelaya v. United States, 781 F.3d 1315 (11th Cir.) (United States immune from suit absent specific waiver)
F.D.I.C. v. Meyer, 510 U.S. 471 (Supreme Court) (court lacks subject-matter jurisdiction without waiver of sovereign immunity)
McClendon v. Georgia Dep’t of Cmty. Health, 261 F.3d 1252 (11th Cir.) (Eleventh Amendment bars suits against a state absent consent)