Full opinion text
OPINION CLAY, Circuit Judge. In his second trip before this Court, Relator Sean Bledsoe appeals the district court’s grant of Defendants Community Health Systems, Inc.’s (“CHS”) and Sparta Hospital Corp.’s, d/b/a White County Community Hospital (“White County”) motions to dismiss his second amended complaint. Relator also appeals the district court’s denial of his motion to recognize a settlement agreement (the “Settlement Agreement”) between CHS and the government. Relator brought this action under the False Claims Act, 31 U.S.C. § 3729 et seq., alleging that Defendants engaged in various types of fraud that increased the reimbursements that they received from Medicare and Medicaid. In the separate Settlement Agreement, CHS paid $30,494,749.51 to the United States government in settlement of claims that arguably overlap with Relator’s complaint; Relator contends that he is entitled to a relator’s share of the proceeds. On appeal, Relator argues (1) that the district court erred in concluding that portions of his second amended complaint were not pled with particularity as required by Federal Rule of Civil Procedure 9(b); (2) that the district court erred in dismissing portions of his second amended complaint as barred by the statute of limitations; (3) that the district court erred in dismissing his entire second amended complaint with prejudice, and without explanation, after previously upholding portions of the complaint; and (4) that the district court erred in denying his motion to recognize the settlement. For the reasons that follow, we AFFIRM in part, REVERSE in part, and REMAND for proceedings consistent with this opinion. BACKGROUND This is the second time that this case has come before this panel. Our prior opinion, United States ex rel. Bledsoe v. Community Health Systems, 342 F.3d 634, 637-40 (6th Cir.2003) (“Bledsoe I”), explicates the factual background of this litigation in detail. Here, we recount only the facts that are salient to the issues raised in this appeal. From April of 1995 to July of 1999, Relator worked as a respiratory staff therapist in White County, which is one of several hospitals owned by CHS. While working at White County, Relator “became aware of a serious problem with upcoding and other billing irregularities.” Bledsoe I, 342 F.3d at 637. Relator allegedly started “cross-referencing patient bills, master charge sheets, and annual department revenues,” and he came across “illegal and fraudulent billing practices.” J.A. at 107. Relator reported these irregularities to the government. Specifically, during 1996 and 1997, Relator was in weekly communication with Jennifer King, an evaluator with the Office of the Inspector General of the Department of Health and Human Services (“OIG-HHS”). United States ex rel. Bledsoe v. Cmty. Health Servs., No 2:00-CV-0083, 2005 WL 3434378, at *6 (M.D.Tenn. Dec.13, 2005) (unpublished) (“Bledsoe II”). King contacted her supervisor at OIG-HHS, who informed her that OIG-HHS would not take the case without substantial evidence. Id. at *6. King referred Relator to the Tennessee Medicare and Medicaid Fraud Control Unit and considered the matter closed. Id. Relator contacted an investigator with the Tennessee Medicare and Medicaid Fraud Control Unit, who informed Relator about the possibility of filing a qui tarn action. Relator filed his original complaint in this case in February of 1998. The complaint pled two causes of action under the False Claims Act (“FCA”): that Defendants had knowingly presented, or caused to be presented, false or fraudulent claims in violation of 31 U.S.C. § 3729(a)(1), and that Defendants had conspired to defraud the government by submitting false or fraudulent claims in violation of 31 U.S.C. § 3729(a)(3). Relator alleged that CHS had “engaged in a scheme of defrauding the United States Government by miscoding and upcoding items billed to Medicare and Medicaid,” and that all Defendants had “engaged in other improper and illegal acts causing false claims to be filed with Medicare and Medicaid.” J.A. at 31. Relator filed his complaint -under seal, and submitted a written disclosure statement, as required by 31 U.S.C. § 3730(b)(2). Relator’s disclosure statement stated that he had witnessed first-hand, or learned about from others, the following fraudulent practices: upcoding of contract services and disposable equipment, as well as fraudulent inflation of cost reports, in White County Hospital’s nursing and respiratory departments; [2] misuse of a doctor’s medical provider number in the emergency room; [3] double billing and billing for unbillable items; [4] improper changing of patients’ statuses from an outpatient/observation status to an inpatient status; [5] billing for fictitious continuous heart monitoring; and [6] improperly premature discharging of hospital patients when Medicare reimbursement eligibility had been exhausted. Bledsoe I, 342 F.3d at 638. The United States declined to intervene in Relator’s action, see 31 U.S.C. § 3730(b)(4)(B), and Relator served the complaint on the named Defendants in May of 1999. On at least two occasions after Relator filed his complaint, Relator met with Special Agent Derrick Jackson, an investigator with OIG-HHS, to discuss Relator’s allegations. Relator met with Jackson and a number of other government representatives on June 1, 1998. Bledsoe II, 2005 WL 3434378, at *6. Relator met again with a number of government officials, including Jackson, on August 4, 1998. Id. at *7. On the latter occasion, Relator was accompanied by his fiancé Cindy Peck, now Cindy Bledsoe. Relator’s version of the events that took place at the August 4, 1998 meeting differs from Jackson’s recollection. Relator contends that he provided Jackson with information relevant to “DRG upcoding.” Specifically, Relator claims that he provided Jackson with information pertaining to DRG code 079, a DRG code concerning pneumonia, which, as discussed below, is the subject of the government’s Settlement Agreement with CHS. Jackson claims that Relator “did not describe conduct by anyone associated with White County Hospital whereby they were misrepresenting or miscoding patient diagnos[es].” Id. at *7. Jackson also separately interviewed Cindy Peck on August 4, 1998, outside of Relator’s presence. Peck agreed to meet with Jackson to support Relator’s case. Peck stated that she provided information related to DRG up-coding to Jackson during this interview. Meanwhile, in the fall of 1997, the government approached CHS about possible upcoding at two of CHS’s hospitals. On December 18, 1997, CHS met with an OIG-HHS inspector and disclosed that it had detected coding irregularities at its hospitals. CHS and OIG-HHS agreed that CHS would undertake a self-conducted audit, the results of which were presented to OIG-HHS in December of 1998. During the same time frame, OIG-HHS also worked with the Department of Justice to investigate the circumstances surrounding the coding irregularities at CHS’s hospitals to determine whether FCA violations had occurred. This investigation concluded in the middle of 1999. Relator was unaware of the investigation during its pendency. OIG-HHS and CHS eventually entered into the Settlement Agreement. On or about March 28, 2000, a revised version of the Settlement Agreement was executed. The agreement provided that CHS was to pay to the United States $30,494,749.51; in exchange the United States, several participating states, OIG-HHS, and Tricare Management Activity agreed to release CHS from any civil and administrative monetary claims arising out of the “Covered Conduct” for the time period specified for each facility listed in Attachment A of the Settlement Agreement. The Settlement Agreement defined “Covered Conduct” to include the “covered DRGs,” which it defined as “the following DRGs: 014, 079, 087, 132, 138, 296, 416, and 475.” J.A. at 626. Attachment A stated that, for White County Community Hospital, the covered time period extended from October 1, 1994 to December 31, 1997. The Settlement Agreement also provided that Relator’s claims were specifically excluded from the Settlement Agreement. Relator filed his first amended complaint (the “FAC”) on July 3, 2000. The FAC added White County as a defendant, removed some defendants, and contained new allegations of fraud. The FAC alleged (1) that Defendants had committed various types of fraud in the psychiatric unit of White County and other CHS subsidiaries; (2) that Defendants employed a new management company that billed Medicare and Medicaid for professional fees under the provider number of a physician who had not in fact provided the professional services; (3) that White County billed Medicare and Medicaid for continuous monitoring by telemetry that did not in fact meet the applicable criteria to be so billed; and (4) that Defendants had engaged in other fraudulent acts, “including but not limited to paying providers bonuses based on admissions, misrepresenting whether certain physicians recruited for an underserved area were full-time employees of the hospital in order to obtain federal funds, ... unbundling of services ..., and similar practices.” J.A. at 44-45. The FAC no longer alleged that Defendants had engaged in upcoding or miscoding. On July 24, 2000, Defendants filed separate answers to the FAC. On November 3, 2000, Defendants filed a motion for judgment on the pleadings pursuant to Federal Rule of Civil Procedure 12(c). On January 16, 2001, Relator moved the district court to recognize the Settlement Agreement, arguing that he was entitled to a percentage of the proceeds under the FCA, 31 U.S.C. §§ 3730(b) and (c). On September 18, 2001, the district court issued a memorandum opinion denying Relator’s motion to recognize settlement, granting Defendants’ 12(c) motion, and dismissing Relator’s suit with prejudice. The district court held that Relator was not entitled to any of the settlement proceeds because the government had declined to intervene in Relator’s suit, but instead had pursued settlement negotiations. The district court also concluded that FCA claims constituted “averments of fraud” for the purpose of Federal Rule of Civil Procedure 9(b), and that Relator’s complaint was deficient because it did not plead fraud with particularity as required by the Rule. The district court determined that Relator’s claims should be dismissed with prejudice because Relator had enjoyed sufficient time in which he could have amended his complaint. On October 16, 2001, Relator filed a timely notice of appeal. This Court handed down its decision in Bledsoe I on September 10, 2003. Bledsoe I held that violations of the FCA must comply with Rule 9(b), and that the allegations in Relator’s FAC failed to meet this standard. 342 F.3d at 642-44. Bledsoe I concluded, however, that the district court abused its discretion by dismissing Relator’s complaint with prejudice, because the issue of whether FCA violations must comply with Rule 9(b) was unsettled at the time that Relator had filed his prior complaints, and Relator’s disclosure statement indicated that Relator possessed additional information that could potentially allow him to allege FCA violations with sufficient particularity. Id. at 645. Bledsoe I also held that the government’s Settlement Agreement could constitute an “alternate remedy” for the purpose of 31 U.S.C. § 3730(c)(5), and therefore the fact that the government had pursued settlement negotiations, as opposed to intervening in Relator’s suit, did not foreclose the possibility of Relator’s recovery as a matter of law. Id. at 647. The Court concluded, however, that the breadth of the allegations in Relator’s complaint prevented the Court from determining whether Relator’s allegations overlapped with the Settlement Agreement. Consequently, the Court could not decide whether Relator was entitled to a share of the settlement proceeds on the record before it. Bledsoe I instead held that Relator must provide “concrete evidence that he apprised the government of Defendants’ DRG coding violations” before he could recover any portion of the settlement proceeds. Id. at 651. Relator filed his second amended complaint (“SAC”) on May 18, 2004. The SAC alleged that Defendants engaged in various types of fraudulent conduct. On July 19, 2004, the United States filed a motion for judgment on Relator’s claim that he was entitled to a portion of the proceeds of the Settlement Agreement. On July 30, 2004, Defendants separately filed renewed motions to dismiss Relator’s SAC. On January 6, 2005, the district court issued a detañed memorandum opinion and order. The district court denied the United States’s motion for judgment on Relator’s share of the Settlement Agreement without prejudice to renew pending the resolution of an evidentiary hearing. The district court also granted in part and denied in part Defendants’ motions to dismiss. The district court closely scrutinized the allegations in Relator’s SAC, and arrived at four holdings: (1) several allegations in Relator’s SAC should be dismissed for fañure to comply with Federal Rule of Civil Procedure 9(b); (2) of the allegations that survived Rule 9(b) scrutiny, some allegations should be dismissed as time-barred under the FCA’s statute of limitations, 31 U.S.C. § 3731(b)(1), because they allegedly occurred more than six years before the date that Relator filed his SAC, the allegations did not relate back to Relator’s FAC, and Relator was not entitled to statutory or equitable tolling; (3) Defendants’ motions to dismiss with respect to Relator’s allegations that arguably overlapped with the Settlement Agreement should be dismissed without prejudice to renew pending the outcome of the evidentiary hearing; and (4) Defendants’ motions to dismiss were otherwise denied. On September 8, 2005, the district court held an evidentiary hearing, having determined that it was required to do so by Bledsoe I. The district court issued a memorandum opinion stating its findings of fact and conclusions of law on December 13, 2005. After recounting the terms of the Settlement Agreement and Relator’s interactions with King and Jackson of OIG-HHS, as discussed above, the district court concluded that Relator could not recover any share of the settlement proceeds. The district court noted that the investigations of both Jackson and King were eventually closed. The district court also refused to consider any evidence from Peck’s meeting with the government on the ground that Relator was not an “original source” of the information Peck provided. Bledsoe II, 2005 WL 3434378, at *7. The district court then concluded, as a matter of law, that “Relator’s evidence does not support a finding that Relator’s disclosures led, in any way, to the settlement agreement entered into between the government and CHS.” Id. at *8. Without further analysis, the district court dismissed Relator’s entire action with prejudice. On January 9, 2006, Relator filed a timely notice of appeal. ANALYSIS This appeal presents two essential questions. First, we must determine whether the district court properly dismissed Relator’s SAC. Second, we must decide whether the district court properly denied Relator’s motion to recognize settlement. I. The question of whether we should affirm the district court’s dismissal of Relator’s complaint subdivides into three component questions. First, we must ask whether all or part of Relator’s SAC fails to comply with the pleading requirements of Federal Rules of Civil Procedure 8 and 9(b). Next, we must inquire as to whether the allegations in Relator’s SAC are barred by the statute of limitations. Finally, we must determine whether the district court properly dismissed Relator’s entire SAC in its December 13, 2005 order notwithstanding the fact that it had previously refused to dismiss certain allegations in Relator’s SAC in its order of January 6, 2005. A. Rule 9(b) Compliance This Court reviews “de novo a district court’s dismissal of a complaint for failure to state a claim, including dismissal for failure to plead with particularity under [Federal Rule of Civil Procedure] 9(b).” Sanderson v. HCA-The Healthcare Co., 447 F.3d 873, 876 (6th Cir.) (citing Yuhasz v. Brush Wellman, Inc., 341 F.3d 559, 563 (6th Cir.2003)), cert. denied, — U.S. -, 127 S.Ct. 303, 166 L.Ed.2d 155 (2006). On a motion to dismiss, the Court must construe the complaint in the light most favorable to the plaintiff, accept all factual allegations as true, and determine whether the complaint contains “enough facts to state a claim to relief that is plausible on its face.” Bell Atl. Corp. v. Twombly, — U.S. -, 127 S.Ct. 1955, 1974, 167 L.Ed.2d 929 (2007). Under general pleading standards, the facts alleged in the complaint need not be detailed, although “a plaintiffs obligation to provide the ‘grounds’ of his ‘entitle[ment] to relief requires more than labels and conclusions, and a formulaic recitation of a cause of action’s elements will not do.” Id. at 1964-65 (alteration in original). Bledsoe I sets forth the elements of Relator’s cause of action: The FCA, 31 U.S.C. § 3729 et seq., is an anti-fraud statute that prohibits the knowing submission of false or fraudulent claims to the federal government. Specifically, § 3729 imposes liability when (1) a person presents, or causes to be presented, a claim for payment or approval; (2) the claim is false or fraudulent; and (3) the person’s acts are undertaken “knowingly,” i.e., with actual knowledge of the information, or with deliberate ignorance or reckless disregard for the truth or falsity of the claim. Id. § 3729(a)(1), (b).... Persons who violate the FCA are liable for civil penalties and double or treble damages, plus the costs incurred in bringing a FCA lawsuit. Id. § 3729(a). 342 F.3d at 640. The district court dismissed several allegations in Relator’s SAC pursuant to Federal Rule of Civil Procedure 12(c) on the ground that portions of the complaint failed to state FCA violations with particularity, as required by Federal Rule of Civil Procedure 9(b). See id at 641 (citing Yu-hasz, 341 F.3d at 562-63) (holding that FCA claims must comply with Rule 9(b)). Rule 9(b) provides that “[i]n all averments of fraud or mistake, the circumstances constituting fraud or mistake shall be stated with particularity. Malice, intent, knowledge, and other condition of mind of a person may be averred generally.” Rule 9(b) is not to be read in isolation, but is to be interpreted in conjunction with Federal Rule of Civil Procedure 8. Michaels Bldg. Co. v. Ameritrust Co., N.A., 848 F.2d 674, 679 (6th Cir.1988) (“[T]he two rules must be read in harmony.”). Rule 8 requires only “a short and plain statement of the claim” made by “simple, concise, and direct allegations.” Id. Rule 8 is commonly understood to embody a regime of “notice pleading” where technical pleading requirements are rejected in favor of an approach designed to reach the merits of an action. See Swierkiewicz v. Sorema N.A., 534 U.S. 506, 514, 122 S.Ct. 992, 152 L.Ed.2d 1 (2002) (“The liberal notice pleading of Rule 8(a) is the starting point of a simplified pleading system, which was adopted to focus litigation on the merits of a claim.”). When read against the backdrop of Rule 8, it is clear that the purpose of Rule 9 is not to reintroduce formalities to pleading, but is instead to provide defendants with a more specific form of notice as to the particulars of their alleged misconduct. See Michaels Bldg. Co., 848 F.2d at 679 (“[T]he purpose undergirding the particularity requirement of Rule 9(b) is to provide a defendant fair notice of the substance of a plaintiffs claim in order that the defendant may prepare a responsive pleading.”); see also Sander-son, 447 F.3d at 877 (dismissal was appropriate under 12(b)(6) where the complaint contained “no specific information about the filing of the claims themselves — nothing, that is, to alert the defendants ‘to the precise misconduct with which they are charged and to protect defendants against spurious charges of immoral and fraudulent behavior’ ” (brackets removed) (quoting United States ex. rel. Clausen v. Lab. Corp. of Am., Inc., 290 F.3d 1301, 1310 (11th Cir.2002))). In our prior opinion, we addressed the requirements of Rule 9(b): In complying with Rule 9(b), a plaintiff, at a minimum, must “allege the time, place, and content of the alleged misrepresentation on which he or she relied; the fraudulent scheme; the fraudulent intent of the defendants; and the injury resulting from the fraud.” Coffey v. Foamex L.P., 2 F.3d 157, 161-62 (6th Cir.1993) (internal quotation marks and citations omitted); see also United States ex rel. Branhan v. Mercy Health Sys. of Southwest Ohio, No. 98-3127, 1999 WL 618018, at * 1 (6th Cir. Aug.5, 1999) (affirming dismissal of a complaint alleging improper billing in violation of the FCA because it “failed to allege a single specific incident in which improper billing occurred and the plaintiff never set forth the dates, times, or the names of individuals who engaged in the alleged improper billing”). Essentially, the amended complaint should provide fair notice to Defendants and enable them to “prepare an informed pleading responsive to the specific allegations of fraud.” Advocacy Org. for Patients & Providers v. Auto Club Ins. Ass’n, 176 F.3d 315, 322 (6th Cir.1999) (citing Michaels Bldg. Co., 848 F.2d at 679). Bledsoe I, 342 F.3d at 643. Bledsoe I also sheds light upon the contours of Rule 9(b) compliance through its analysis of Relator’s FAC. We concluded that Relator’s FAC was insufficient under Rule 9(b) because it failed to set forth the dates of various FCA violations, the particulars of the incidents of improper billing, or, with one exception, the names of the individuals involved in the improper billing. Id. Notwithstanding this guidance in Bledsoe I, the parties do not agree upon exactly what Rule 9(b) requires in the context of the FCA. The first point of contention is whether Rule 9(b) requires a relator to identify specific false claims with particularity. Relator argues that it is unnecessary that the allegations in his SAC identify specific false claims; rather, according to Relator, his complaint is adequate if it instead pleads a false scheme with particularity. We disagree with this analysis because it is inconsistent with the FCA and our case law interpreting it. We hold that pleading an actual false claim with particularity is an indispensable element of a complaint that alleges a FCA violation in compliance with Rule 9(b). A clear and unequivocal requirement that a relator allege specific false claims emerges from the conjunction of Rule 9(b) and the statutory text of the FCA. Rule 9(b) requires that for all “averments of fraud,” “the circumstances constituting fraud” must be pled with “particularity,” in contrast to the mens rea of fraud, which may be pled “generally.” Section 3729(a)(1) imposes liability not for defrauding the government generally; it instead only prohibits a narrow species of fraudulent activity: “presenting], or causing] to be presented, ... a false or fraudulent claim for payment or approval.” Bledsoe I, 342 F.3d at 640. The “circumstances constituting fraud” for the purpose of the FCA therefore must include an averment that a false or fraudulent claim for payment or approval has been submitted to the government—or, in the locution of our recent decision of Sanderson, “the fraudulent claim is ‘the sine qua non of a False Claims Act violation.’” 447 F.3d at 878 (quoting Clausen, 290 F.3d at 1311); see also United States ex rel. Karvelas v. Melrose-Wakefield Hosp., 360 F.3d 220, 235 (1st Cir.2004) (“[Relator’s] failure to identify with particularity any actual false claims that the defendants submitted to the government is, ultimately, fatal to his complaint.”). Our holding in Bledsoe I also demonstrates that particularized allegations of an actual false claim is an indispensable element of a FCA violation, and must be specifically pled if a complaint is to survive Rule 9(b) scrutiny. In Bledsoe I, we stated that “at a minimum,” the complaint must “allege the time, place, and content of the alleged misrepresentation on which he or she relied.” Bledsoe I, 342 F.3d at 643 (emphasis added). A relator cannot meet this standard without alleging which specific false claims constitute a violation of the FCA. Relator argues that Michaels requires this Court to take flexible approach to Rule 9(b). Under Relator’s view, the Court would not look to the information that was “missing” from a complaint, but would instead “focus on whether the information contained in the complaint provides a reasonable basis to make out a cause of action.” Relator’s Br. at 32 (citing Michaels Bldg. Co., 848 F.2d at 680). Relator ascribes to Michaels more weight than the case can bear. Michaels did not obviate the need for a plaintiff to specifically allege the essential elements of fraud that constitute a violation of the statute forming the basis of the plaintiffs cause of action. In Michaels, the plaintiffs had specifically pled “the parties and the participants to the alleged fraud, the representations made, the nature in which the statements are alleged to be misleading or false, the time, place and content of the representations, the fraudulent scheme, the fraudulent intent of the defendants, reliance on the fraud, and the injury resulting from the fraud,” id. at 679 (footnote omitted), and there was no evidence that the plaintiffs had failed to plead with specificity a necessary element of their case. Michaels is thus distinguishable from cases arising in the FCA context, where a false claim is a requirement of the cause of action. The ‘parties’ next bone of contention is whether, in addition to alleging specific false claims, the parties must plead the identity of the specific individual employees within the defendant corporation who submitted false claims to the government. We reject Defendants’ contention that such information is an indispensable part of a complaint that passes muster under Rule 9(b). A requirement that a relator identify specific employees is dissimilar .frggg; a requirement that a relator identify specific false claims in every material respect. Such a requirement is not required by the FCA itself or the text of Rule 9(b),.4á>r is it required by Bledsoe I or other binding precedents. We therefore hold that while such information is relevant to the inquiry of whether a relator has pled the circumstances constituting fraud with particularity, it is not mandatory. Av The identity of the natural person within the corporate defendant who submitted false claims is not an essential element of a FCA violation. The FCA imposes liability on “[a]ny person who” “knowingly presents, or causes to be presented, ... a false or fraudulent claim for payment or approval.” 31 U.S.C. § 3729(a) (emphasis added). For the purpose of the FCA, however, “person” includes not merely natural persons, but also private corporations. See Cook County, Ill. v. United States ex rel. Chandler, 538 U.S. 119, 125, 123 S.Ct. 1239, 155 L.Ed.2d 247 (2003) (“While § 3729'ldoes not define the term ‘person,’ we have held that its meaning has remained unchanged since the original FCA was passed in 1863. [Vt. Agency of Natural Res. v. United States ex rel. Stevens, 529 U.S. 765, 783 n. 12, 120 S.Ct. 1858, 146 L.Ed.2d 836 (2000).] There is no doubt that the term then extended to corporations ... ”). The offending corporation can therefore be the perpetrator of a FCA violation. Where, as here, the relator has alleged that the corporation has committed the fraudulent acts, it is the identity of the corporation, not the identity of the natural person, that the relator must necessarily plead with particularity. Nor does Bledsoe I include the identity of the natural person who submitted false claims as part of the minima necessary for a valid qui tam action. To reiterate, in order to surmount the hurdle of Rule 9(b), a relator’s complaint must “allege the time, place, and content of the alleged misrepresentation on which he or she relied; the fraudulent scheme; the fraudulent intent of the defendants; and the injury resulting from the fraud.” Bledsoe I, 342 F.3d at 643. Notably absent from this list of requirements is the identity of the employee who made the allegedly fraudulent misrepresentation. Finding such a requirement absent from our precedents, we decline Defendants’ invitation to engraft a new and formalistic pleading requirement onto the FCA. Defendants argue that this Court’s opinion in United States ex rel. Branhan v. Mercy Health System of Southwest Ohio, 188 F.3d 510 (table), 1999 WL 618018 (6th Cir. Aug.5, 1999) (unpublished) compels a different result. True, in Branhan the Court stated: As part of the Rule 9(b) requirements a person alleging fraud must identify the individuals who participated in the fraudulent scheme. [Coffey; 2 F.3d at 161]; [Hoover v. Langston Equip. Assocs., Inc.], 958 F.2d 742, 745 (6th Cir.1992) [(per curiam)]. Even if the [district] court had jurisdiction over plaintiffs False Claims Act claim, the court was correct in dismissing the amended complaint because plaintiffs allegations are based on generalized accusations of wrongdoing attributed to “defendants” without any specificity as to which employees of the defendants were engaged in the alleged fraudulent scheme. Id. at *2. We refuse, however, to read Branhan as establishing a requirement that the identity of employees within a corporate defendant is a necessary element of a FCA violation. As the Branhan court concluded that it lacked subject matter jurisdiction to consider the relator’s allegations, see id., its conclusion with respect to Rule 9(b) is more properly characterized as dicta than an alternative holding. See Moreland v. Fed. Bureau of Prisons, 431 F.3d 180, 185 (5th Cir.2005) (holding that the conclusion in a prior court’s opinion “was dicta because the petition in [the prior opinion] was dismissed for lack of subject-matter jurisdiction” and “was not an alternative holding because it could not support the actual judgment in that case, which was dismissal for lack of subject-matter jurisdiction”), cert. denied, 547 U.S. 1106, 126 S.Ct. 1906, 164 L.Ed.2d 583 (2006). Branhan is also an unpublished case, and is therefore not binding upon this Court. United States v. Ennenga, 263 F.3d 499, 504 (6th Cir.2001) (noting that unpublished decisions are not controlling precedent (citing 6 Cir. R. 28(g))). Undisputedly, then, we are not required to follow Bran-han; we will defer to Branhan only to the extent that its reasoning is persuasive. The reasoning of Branhan is unconvincing. Branhan produced no independent reasoning supporting its Rule 9(b) conclusion, but instead relied solely on two cases, Coffey and Hoover, neither of which supports Branharis conclusion that the identity of corporate employees must be pled with particularity in order for a relator to comply with Rule 9(b). Hoover was a securities fraud case that named numerous entities and individuals as defendants. 958 F.2d at 744. As an alternative holding, the Court held that “plaintiffs had not alleged with specificity who had made the particular misrepresentations and when they were made;” rather, the plaintiffs had only pled “general averments of fraud attributed to ‘the defendants.’ ” Id. at 745. The Court concluded that the complaint did not provide the defendants with adequate notice because it did not “enable a particular defendant to determine with what it is charged.” Id. This reasoning does not support the creation of a requirement that individual employees must be named where, as here, the corporation is the appropriate defendant, and the complaint allows the defendant corporation to determine the false statements that its agents allegedly made. Coffey also fails to support Branharis, conclusion with respect to Rule 9(b). In Coffey, the fact that the employees of the defendant corporation were not specifically named was merely one fact that was missing from a complaint that was deficient in multiple respects. 2 F.3d at 161. Additionally, the plaintiffs’ complaint failed to state the date that the allegedly fraudulent statements were made, identify which specific acts or omissions of the defendants amounted to fraudulent conduct, or plead any allegations demonstrating that the plaintiffs relied on the defendants’ misrepresentations, which was a necessary element of the tort of fraudulent misrepresentation at issue in Coffey. Id. at 161-62. Thus, Coffey only supports the unremarkable and uncontested proposition that the presence or absence of allegations naming specific employees of a corporate defendant is relevant to whether the plaintiff stated the circumstances of fraud with particularity; it does not support the more radical proposition that this information is necessary for Rule 9(b) to be satisfied. To summarize, we hold that a relator bringing an action under the FCA must allege specific false claims with particularity in order to comply with Rule 9(b). However, where the corporation is the defendant in a FCA action, we hold that a relator need not always allege the specific identity of the natural persons within the defendant corporation that submitted the false claims. Instead, such information is merely relevant to the inquiry of whether a relator has pled the circumstances constituting fraud with particularity. A complaint is sufficient under Rule 9(b) if it alleges “the time, place, and content of the alleged misrepresentation on which he or she relied; the fraudulent scheme; the fraudulent intent of the defendants; and the injury resulting from the fraud,” and enables defendants to “prepare an informed pleading responsive to the specific allegations of fraud.” Bledsoe 1, 342 F.3d at 643. Before applying this standard to Relator’s SAC, however, we must address, as a threshold matter, Relator’s contention that the district court’s “paragraph-by-paragraph application of Rule 9(b) represents an unjustified approach” to analyzing a complaint. Relator’s Br. at 35. According to Relator, where a complaint alleges wide-ranging claims of fraud, a court should first ask whether the relator has set forth a “fraudulent scheme;” if a relator has alleged a “fraudulent scheme,” then the court should require, at most, that the relator provide some examples of fraudulent conduct. We start from the proposition that placing allegations of fraud that are insufficient under Rule 9(b) in a complaint alongside allegations that properly state a claim does not affect the legal consequences afforded to the insufficient allegations. That is, if allegations of fraud are insufficient to survive Rule 9(b) scrutiny, the fact that a relator has placed them in the same complaint with separate and unrelated allegations that plead fraud with particularity is irrelevant as a matter of law. There is, quite simply, no legitimate reason for treating insufficient allegations of fraud that are placed in a complaint containing valid allegations differently from insufficient allegations of fraud that occupy their own complaint. Relator does not even attempt to justify such a distinction. This proposition, of course, means that a “paragraph-by-paragraph” approach is not only permissible, but is required, if the paragraphs of a relator’s complaint allege separate and unrelated fraudulent conduct. There are, however, valid reasons for not requiring a relator to plead every specific instance of fraud where the relator’s allegations encompass many allegedly false claims over a substantial period of time. Cf. Clausen, 290 F.3d at 1312 & n. 21 (noting that relator provided no “amounts of charges,” “actual dates,” “policies about billing,” “second-hand information about billing practices,” or “cop[ies] of a single bill or payment” and concluding that relator must plead at least “some of this information for at least some of the claims” in order to satisfy Rule 9(b)); Karvelas, 360 F.3d at 233 (same). These reasons primarily advance the goal of logistical efficiency. Where the allegations in a relator’s complaint are “complex and far-reaching, pleading every instance of fraud would be extremely ungainly, if not impossible.” United States ex rel. Franklin v. Parke-Davis, Div. of Warner-Lambert Co., 147 F.Supp.2d 39, 49 (D.Mass.2001); see also In re Cardiac Devices Qui Tam Litig., 221 F.R.D. 318, 333 (D.Conn. 2004) (“[W]here the alleged fraudulent scheme involved numerous transactions that occurred over a long period of time, courts have found it impractical to require the plaintiff to plead the specifics with respect to each and every instance of fraudulent conduct.”); cf. United States ex rel. Johnson v. Shell Oil Co., 183 F.R.D. 204, 206-07 (E.D.Tex.1998) (collecting cases supporting the proposition that “where the fraud allegedly was complex and occurred over a period of time, the requirements of Rule 9(b) are less stringently applied”). For this reason, we hold that where a relator pleads a complex and far-reaching fraudulent scheme with particularity, and provides examples of specific false claims submitted to the government pursuant to that scheme, a relator may proceed to discovery on the entire fraudulent scheme. The critical question then becomes how broadly or narrowly a court should construe the concept of a fraudulent scheme. If a court were to construe a fraudulent scheme at a high level of generality — for example, if the court concluded that the fraudulent scheme consisted of “the defendant hospital submitting false claims to Medicare or Medicaid” — then the court would, in effect, violate the principle that improperly pled allegations of fraud do not become adequate merely by placing them in the same complaint with allegations that are sufficient under Rule 9(b). Allowing such a complaint to go forward in toto would fail to provide defendants with the protections that Rule 9(b) was intended to afford them: Defendants would not have notice of the specific conduct with which they were charged, they would be exposed to fishing expeditions and strike suits, and they would not be protected from “spurious charges of immoral and fraudulent behavior.” Sanderson, 447 F.3d at 877 (citing Clausen, 290 F.3d at 1310); see Banca Cremi, S.A., 132 F.3d at 1036 n. 25 (discussing policies furthered by Rule 9(b)). On the other hand, were a court to construe the concept of a fraudulent scheme in an excessively narrow fashion, the policies promoted by the rule allowing a relator to plead examples, rather than every false claim, would be undermined. We conclude that the concept of a false or fraudulent scheme should be construed as narrowly as is necessary to protect the policies promoted by Rule 9(b). Specifically, we hold that the examples that a relator provides will support more generalized allegations of fraud only to the extent that the relator’s examples are representative samples of the broader class of claims. See United States ex rel. Joshi v. St. Luke’s Hosp., Inc., 441 F.3d 552, 557 (8th Cir.2006) (“Clearly, neither this court nor Rule 9(b) requires [a relator] to allege specific details of every alleged fraudulent claim forming the basis of [the relator’s] complaint. However ... [the relator] must provide some representative examples of [the defendants’] alleged fraudulent conduct, specifying the time, place, and content of their acts and the identity of the actors.”), cert. denied — U.S. -, 127 S.Ct. 189, 166 L.Ed.2d 142 (2006); Peterson v. Cmty. Gen. Hosp., No. 01 C 50356, 2003 WL 262515, at *2 (N.D.Ill.2003) (unpublished) (“To be clear, the court does not expect relator to list every single patient, claim, or document involved, but he must provide at least some representative examples.”); United States ex rel. Schuhardt v. Wash. Univ., 228 F.Supp.2d 1018, 1034-35 (D.Mo.2002) (“[A] relator ‘must provide some representative samples of the fraud which detail the specifics of who, where and when.’ ” (quoting United States ex rel. Minn. Ass’n of Nurse Anesthetists v. Allina Health Sys. Corp., 1997 U.S. Dist. LEXIS 21402 at *33 (D.Minn. Mar. 3, 1997) (unpublished))). In order for a relator to proceed to discovery on a fraudulent scheme, the claims that are pled with specificity must be “characteristic example[s]” that are “illustrative of [the] class” of all claims covered by the fraudulent scheme. Webster’s Third New International Dictionary of the English Language Unabridged, 1926 (1993) (“representative” definition 4). The examples of false claims pled with specificity should, in all material respects, including general time frame, substantive content, and relation to the allegedly fraudulent scheme, be such that a materially similar set of claims could have been produced with a reasonable probability by a random draw from the total pool of all claims. With this condition satisfied, the defendant will, in all likelihood, be able to infer with reasonable accuracy the precise claims at issue by examining the relator’s representative samples, thereby striking an appropriate balance between affording the defendant the protections that Rule 9(b) was intended to provide and allowing relators to pursue complex and far-reaching fraudulent schemes without being subjected to onerous pleading requirements. With these principles in mind, we at last turn to Relator’s specific allegations in his SAC. The district court dismissed several allegations of fraud in Relator’s SAC, specifically: allegations that Defendants fraudulently used incorrect provider numbers, allegations that Defendants fraudulently billed for glucometer finger sticks and heel sticks, allegations that Defendants submitted fraudulent cost reports, and certain allegations that Defendants upcoded and miscoded CPT and DRG codes. These allegations are each addressed below. 1. Fraudulent Use of Provider Numbers. In paragraphs 17 and 18 of the SAC, Relator alleges that Defendants changed emergency room management companies, and as a result, every professional service fee charged by White County for emergency room services was billed under the provider number of a physician who had not performed the services. Relator identifies Dr. Robert Hoyt as a physician whose provider number was used for this purpose without his consent. Relator also contends that Defendants “submitted numerous bills to Medicare and Medicaid that did not qualify for payment.” J.A. at 260. This basic allegation existed in Relator’s FAC. In his SAC, Relator has added several additional details, including the fact that Dr. Hoyt’s provider number was involved in the scheme, and that Defendants “submitted numerous bills.” In Bledsoe I, we dismissed these allegations in Relator’s FAC, reasoning that the “complaint failed to set forth dates as to the various FCA violations or any particulars as to the incidents of improper billing Relator supposedly witnessed first-hand.” 342 F.3d. at 634. We also noted that the complaint did not set forth any of the names of the individuals involved. The district court analyzed this claim in detail, and concluded that it was deficiently pled because “Relator [did] not identify any allegedly false claims or their submission to the Government, which employees of Defendants allegedly misused Dr. Hoyt’s number, or whether such employees worked for CHS, White County, or White County’s ‘new management company.’ ” J.A. at 392. We affirm the judgment of the district court with respect to these paragraphs of Relator’s complaint. Like Relator’s FAC, the SAC remains devoid of any incidents of improper billing that are pled with particularity. This deficiency is fatal to Relator’s allegations. 2. Fraudulent Billing of Glucometer Finger Sticks and Heel Sticks. In paragraph 91 of Relator’s SAC, he alleges that “the laboratory” was billing Medicare and Medicaid for glucometer finger sticks and heel sticks as venipunctures, and that such billing constituted fraudulent conduct, as glucometer finger sticks and heel sticks cannot properly be billed to Medicare and Medicaid. Relator asserts that on February 25, 1997, Defendants billed Medicare for 19 venipunctures in addition to 19 “Glu-cometer Glucose” tests for patient EGH between February 18, 1997 and February 22, 1997. Relator states that, “[u]pon information and belief, the venipunctures billed by CHS and White County were actually finger sticks or heel sticks used to draw blood for the Glucometer Glucose test.” J.A. at 297-98. Relator has failed to state a FCA violation with particularity in paragraph 91 of his SAC. “While fraud may be pled on information and belief when the facts relating to the alleged fraud are peculiarly within the perpetrator’s knowledge, the plaintiff must still set forth the factual basis for his belief.” United States ex rel. Williams v. Bell Helicopter Textron Inc., 417 F.3d 450, 454 (5th Cir.2005) (citing United States ex rel. Russell v. Epic Healthcare Mgmt. Group, 193 F.3d 304, 308 (5th Cir.1999)); Sanderson, 447 F.3d at 878. Cf. Craighead v. E.F. Hutton & Co., 899 F.2d 485, 489-90 (6th Cir.1990) (holding that securities fraud churning allegations “cannot be based upon ‘information and belief except where the relevant facts lie exclusively within knowledge and control of the opposing party, and even then, the plaintiff must plead a particular statement of facts upon which his belief is based”). Relator does not provide any information upon which his belief is based, save the fact that 19 venipunctures were billed along with 19 Glucometer Glucose tests, nor does Relator allege that Defendants have exclusive control of the information as to the treatments that were used. Without this information, Relator has failed to allege a specific instance of fraud, and we affirm the district court’s dismissal of these allegations. 3. Fraudulent Cost Reports. Relator’s SAC alleges that Medicare reimburses hospitals for additional costs “such as overhead costs, capital improvement costs, and financing costs, among others.” J.A. at 298. Relator contends that Defendants inflated the cost reports they submitted to Medicare and “thereby obtained] a greater reimbursement than they were entitled to receive.” J.A. at 298. The district court dismissed these allegations because “Relator [did] not mention with any specific information when such cost reports were filed, by whom, and for how much they were inflated.” J.A. at 399. We likewise conclude that these allegations do not meet the pleading requirements of Rule 9(b). The fundamental flaw with Relator’s allegations is that they do not provide any specific information about the cost reports allegedly submitted. Absent any information as to when the reports were filed, or for how much they were inflated, Relator has failed to set forth a specific FCA violation. We affirm the district court’s dismissal of these paragraphs of the SAC. 4. Upcoding and Miscoding of CPT and DRG Codes. Relator’s allegations of DRG and CPT miscoding and upcoding comprise the bulk of his SAC. Allegations of CPT and DRG upcoding or miscoding potentially involve a wide range of conduct. As Relator confirmed in his testimony before the district court, the hospital does not bill for anything that is not covered by a code. We will therefore consider Relator’s allegations of upcoding and miscoding on a more particularized basis. a. Paragraphs 40-49 of Relator’s SAC. In paragraphs 40-49 of the SAC, Relator alleges a variety of fraudulent activity. Paragraph 40 contends that Defendants submitted false claims under CPT code 94656, which concerns billing for ventilation assist, management and other related activities. Paragraph 41 alleges that the same CPT code was used to bill for the Ven Circuit-7200, which is a disposable piece of plastic tubing which could not properly be billed as a procedure. Paragraph 43 of the SAC states that Defendants billed for “supplies” using CPT code 94640. Paragraph 44 of the SAC alleges that a ventilation procedure was billed under CPT code 94657 on an hourly basis, rather than a daily basis, resulting in overcharges. Paragraphs 45^47 of the SAC allege that Defendants “unbundled” — that is, charged separately for services that should otherwise have been billed jointly— using CPT codes 94667 and 94668. Paragraphs 48-49 of the SAC allege that Defendants billed for equipment that was present in the patient’s room, but not in use. The district court dismissed all these allegations, reasoning that no employee was named as a participant, and that there were no allegations of when such fraud allegedly occurred. We affirm the district court’s dismissal of the allegations in paragraphs 40-49. These allegations do not meet the minimum standard of “the time, place and content of the alleged misrepresentation on which [the injured party] relied.” Bledsoe I, 342 F.3d at 643. There is no allegation that any particular claim was submitted pursuant to these allegedly fraudulent schemes. Nor are these allegations saved by the allegations of DRG and CPT upcoding and miscoding in Relator’s SAC that are pled with particularity. Relator’s specific examples of miscoding are: (1) that the CPT code for certain initial respiratory treatments (94664) was used to bill cheaper subsequent treatments (instead of CPT code 94665); (2) that Defendants billed for oxygen and nebulizers, which are supplies, as treatments under CPT code 94664; (3) that Defendants improperly billed for oxygen supplies under CPT code 94779; and (4) that Defendants improperly billed for supplies under CPT code 99201. These well-pled examples do not notify Defendants as to what specific conduct they are charged with under paragraphs 40-49 of the SAC, because Relator’s specific allegations are not characteristic examples illustrative of a class of claims that would include Relator’s allegations in paragraphs 40-49. The fraudulent conduct that Relator alleges in paragraphs 44 and 45-47 of the SAC is of a different nature than that pled with particularity. The scheme alleged in paragraph 44 of the SAC involves, to the extent discernible by the complaint, exaggerating the length of a properly-billed treatment; the scheme alleged in paragraphs 45-47 of the SAC involves unbundling. These allegations are materially different from those pled with particularity, which allege that Defendants either billed Medicare and Medicaid for items that are not properly billable, or used an incorrect CPT code to inflate their reimbursement for a properly-billable service. Relator’s allegations in paragraphs 40, 41, and 48^19 of the SAC are closer to the conduct specifically alleged in the complaint insofar as they involves a scheme to bill Medicare and Medicaid for items for which they cannot properly be billed. Nevertheless, we do not consider the allegations to be part of a single, overarching fraudulent scheme. The allegations in paragraphs 40, 41, and 48-49 of the SAC all involve different CPT codes and different items than those at issue in the allegations that Relator pled with particularity. A random sample of claims would not be likely to produce many allegations that Defendants violated the FCA by submitting claims under some CPT codes, ie., those at issue in the violations pled with specificity, while simultaneously producing no allegations that Defendants violated the FCA by submitting claims under other CPT codes, ie., those CPT codes at issue in paragraphs 40, 41, and 48-49. Therefore, the allegations pled with particularity are not representative samples of a broader scheme that includes the allegations in paragraphs 40, 41, and 48-49, and the latter allegations must survive Rule 9(b) scrutiny independently of the former. As already discussed, Relator’s allegations in paragraphs 40, 41 and 48-49 independently fail to state a claim with particularity as required by Rule 9(b), and must therefore be dismissed. b. Paragraphs 52-54 of Relator’s SAC. In paragraphs 52-54 of the SAC, Relator describes a non-existent “call back” procedure that Defendants would fraudulently bill under CPT code 94799. Relator alleges that Defendants required him and other therapists to make a notation of when the therapist that was on call was awakened to respond to an emergency. Relator further contends that charges for this “call back” procedure were fraudulently billed to Medicare or Medicaid in addition to any medical services rendered by the on-call therapist. The district comb dismissed these allegations because no employee was named, and because the complaint contained no references to the dates when any allegedly fraudulent activity was observed. We affirm the district court’s dismissal of these allegations. Relator does not identify any specific instance where Medicare or Medicaid was wrongfully billed. Relator’s failure to allege false claims with particularity is fatal to these allegations in his SAC. c. Paragraphs 65-67 of Relator’s SAC. In paragraphs 65-67 of Relator’s SAC, Relator alleges that Defendants “would add other unsupported diagnosis codes to the principal diagnosis code in order to increase the Case Mix Index and obtain a greater reimbursement from Medicare and Medicaid.” J.A. at 286. Relator provides one example, that of patient “MAL,” who was admitted to White County on December 1, 1997 and received 17 breathing treatments. Relator alleges that MAL was fraudulently given a secondary diagnosis for Tachycardia, an inference Relator draws because MAL was not provided with the expected treatments for a patient suffering from Tachycardia. Relator also notes that MAL’s stay at White County was only two days, despite the fact that the national average length of stay for persons with Tachycardia was 5.1 days. Relator alleges that Medicaid was billed for these services on December 9, 1997. The district court dismissed these charges because Relator did not name specific employees or the “circumstances [indicating] that this was a ‘fraudulent scheme.’ ” J.A. at 397. We disagree, and hold that Relator has sufficiently pled a FCA violation with respect to patient MAL. He has alleged “the time, place and content of the alleged misrepresentation on which [the injured party] relied; the fraudulent scheme; the fraudulent intent of the defendants; and the injury resulting from the fraud.” Id. Specifically, the time was December 9, 1997, the date of the false claim; on that date White County submitted a bill that fraudulently contained a charge for Tachycardia under DRG code 96; the scheme involved submitting a fraudulent secondary diagnosis in order to receive greater reimbursements. The fraudulent intent can be inferred from the circumstances, and the injury resulting from the fraud is the greater reimbursement paid to White County. Even though Relator has not pled the name of the natural person at White County who submitted the claim, we conclude that the level of detail contained in the SAC is sufficient to entitle Relator to discovery on his claim that White County submitted false claims with respect to patient MAL. d. Paragraphs 64, 68-69, 71, and 80-82 of Relator’s SAC. In paragraphs 64 and 68-69, Relator alleges that Defendants would use DRG code 79 when DRG code 89 was appropriate, the effect of which was to bill for a more serious type of pneumonia than was supportable by the patient’s condition. Relator alleges that he reviewed Defendants’ files and discovered “numerous cases [in which] the patients had clear chest X-rays and had no documentation in their medical file supporting the pneumonia diagnosis.” J.A. at 288. In paragraph 71, Relator claims that he informed Jennifer Collins, of OIG-HHS, that Defendants would improperly bill under DRG code 79. In paragraphs 80-82, Relator supplements his allegations with information he received from Cindy Peck, who was also employed by White County. Peck allegedly reviewed numerous files and discovered DRG miscoding and upcod-ing with respect to DRG codes 79 and 89, and brought this information to Relator’s attention. The district court concluded that these allegations were not pled with adequate specificity because Relator did not allege any specific claims, dates, or employees. We affirm the district court’s dismissal of these allegations. The fact that Relator’s SAC lacks specific dates or claims submitted to Medicare or Medicaid compels us to conclude that Relator has failed to state a FCA violation with particularity. Relator’s complaint states merely that Relator “reviewed a number of HCFA claims coded with DRG 79, which CHS and White County submitted to Medicare or Medicaid for payment.” Conclusory allegations of this sort do not constitute pleading with particularity for the purpose of Rule 9(b). Sanderson, 447 F.3d at 877. B. Statute of Limitations The next issue before us is whether the district court properly concluded that certain allegations in Relator’s SAC were barred by the statute of limitations. The district court dismissed several alleged FCA violations on this ground. The district court reasoned that Relator’s SAC was recognized by the district court in July of 2004. The district court then noted that each specific instance of fraud allegedly occurred more than six years before Relator filed his SAC, which is the statute of limitations under the FCA. 31 U.S.C. § 3731(b)(1). The district court proceeded to ask whether Relator’s untimely allegations (1) related back to Relator’s FAC pursuant to Federal Rule of Civil Procedure 15(c)(2); (2) were statutorily tolled under 31 U.S.C. § 3731(b)(2); or (3) were equitably tolled during the time that the case was pending before this Court. The district court concluded that allegations concerning “fraudulent telemetry monitoring” and “unbundling of fees and kits” did relate back to Relator’s FAC. J.A. at 405 (upholding paragraphs 19-22 and 26-27 of the SAC). However, the district court dismissed Relator’s claims relating to “non-reimburseable supplies,” “fraudulent billing for blood tests,” and the surviving claims of upcoding and miscod-ing of CPT and DRG codes. J.A. at 405 (dismissing paragraphs 23-25; 28-29; 31-32; 34-39; 50-63; and 88-90 of the SAC). 1. Relation Back. We review de novo the district court’s conclusion that allegations in an amended complaint do not relate back to the original complaint. Miller v. Am. Heavy Lift Shipping, 231 F.3d 242, 247 (6th Cir.2000) (citing Dominguez v. Miller, 51 F.3d 1502, 1509 (9th Cir.1995)). Whether new allegations in a complaint relate back to the previous complaint is governed by Federal Rule of Civil Procedure 15(e)(2), which states: (c) Relation Back of Amendments. An amendment of a pleading relates back to the date of the original pleading when ... (2) the claim or defense asserted in the amended pleading arose out of the conduct, transaction, or occurrence set forth or attempted to be set forth in the original pleading. Rule 15(c)(2) is “based on the notion that once litigation involving particular conduct or a given transaction or occurrence has been instituted, the parties are not entitled to the protection of the statute of limitations against the later assertion by amendment of defenses or claims that arise out of the same conduct, transaction, or occurrence.” Brown v. Shaner, 172 F.3d 927, 932 (6th Cir.1997). Rule 15(c)(2) does not define the scope of the terms “conduct, transaction, or occurrence.” When applying this standard to the facts of a given case, the Court gives content to those terms not by generic or ideal notions of what constitutes a “conduct, transaction, or occurrence,” but instead by asking whether the party asserting the statute of limitations defense had been placed on notice that he could be called to answer for the allegations in the amended pleading. See Santamarina v. Sears, Roebuck & Co., 466 F.3d 570, 573 (7th Cir.200