From December 1995 to November 1996, Artandi treated four individuals who were covered under a group health insurance plan established by their employer, Sam Ash Music Corporation (Sam Ash). Each of the four patients assigned their right to reimbursement under the plan to Artandi. The plan's TPA, First Health Group Corp. (First Health), did not pay the majority of Artandi's claims. According to Artandi, he is owed roughly $99,600 for the treatment he provided to the four patients.