OPINION AND ORDER
GEORGE C. SMITH, District Judge.
This matter is before the Court pursuant of the Defendant, United States of America's, Motion for Dismissal under Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6). The government has moved for the dismissal of this action for lack of jurisdiction and failure to state a claim upon which relief can be granted. Jurisdiction in this matter is alleged under Title 28 U.S.C. § 1331.
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