MEMORANDUM
TAURO, District Judge.
Plaintiff brings this suit for declaratory judgment challenging as "arbitrary and capricious" the Health Care Financing Administration's determination denying its request for a new provider exemption to the cost limit regulations under Medicare. Defendant moves to dismiss Plaintiff's suit pursuant to Fed.R.Civ.P. 12(b)(6) on grounds that Plaintiff has failed to exhaust its administrative remedies. For reasons set...
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