MEMORANDUM AND ORDER
BLOCK, District Judge.
Plaintiff, Daniel C. Laursen ("Laursen"), brings this action pursuant to 42 U.S.C. § 405(g) seeking review of the final order of the Commissioner of Social Security ("Commissioner") denying his application for Disability Insurance Benefits ("DIB"). The Commissioner moves to dismiss the complaint pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure for failure to timely commence the action...
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