MEMORANDUM OPINION AND ORDER
ALESIA, District Judge.
This matter is before the court on the defendant's motion to dismiss pursuant to Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure. For the reasons set forth below, the defendant's motion to dismiss is granted because this court lacks subject matter jurisdiction.
I. BACKGROUND
As stated in the plaintiffs' response to the defendant's motion...
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