Thompson

ORDER

Plaintiff filed this complaint against the Secretary of the United States Department of Health and Human Services, Tommy G. Thompson (“Secretary”), seeking judicial review of a final administrative decision made by the Medicare Appeals Council (“MAC”) of the Department of Health and Human Services. The matter comes before the court on the parties’ cross-motions for summary judgment. I decide the motions on the basis of the papers and pleadings filed herein and after oral argument.

I.

BACKGROUND

Plaintiff, Maximum Comfort, is a California corporation in the business of selling, leasing, and renting durable medical equipment (“DME”). Plaintiff supplies DME, including motorized wheelchairs, to Medicare and Medicaid beneficiaries throughout California, Oregon and Neva da. Medicare reimburses Maximum Comfort for qualifying DME supplied to its beneficiaries. To receive reimbursement, plaintiff must first submit invoices to and receive approval from CIGNA Healthcare, a private fiscal agent that has contracted with Medicare to" process claims.

The dispute in this case concerns reimbursement claims for numerous motorized wheelchairs provided by plaintiff to Medicare…