MEMORANDUM OF DECISION
KRAVITZ, District Judge.
In this action, plaintiff seeks review of a final decision of the Secretary of the U.S. Department of Health and Human Services (the "Secretary") following a hearing before an Administrative Law Judge ("ALJ"). See 42 U.S.C. § 405(g). The ALJ determined that there had been an overpayment of Medicare benefits to the late Teresa Urso under Medicare's secondary payer provisions, 42 U.S.C. §...
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