DECISION AND ORDER
LARIMER, Chief Judge.
Petitioner, McGregor Van De Moere, Inc. ("MVI"), commenced this action pursuant to the Federal Arbitration Act ("FAA"), 9 U.S.C. § 1 et seq., to confirm a decision of an arbitration panel ("the panel") rendered on February 2, 1996. Respondent, Paychex, Inc. ("Paychex"), has moved to dismiss MVI's
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