OPINION
SWEET, District Judge.
The United States of America (the "Government") has moved to vacate the prior judgment and order against it pursuant to Rule 55 or Rule 60 of the Federal Rules of Civil Procedure, and for an order dismissing the counterclaim brought against it by John and Patricia Forma (the "Formas") for lack of subject matter jurisdiction. Fed.R.Civ.P. 12(h)(3). In the alternative, the Government seeks to vacate the prior judgment and order...
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