ORDER
ROBERT W. PRATT, Chief Judge.
Currently before the Court is a "Motion to Dismiss" filed by Dico, Inc. ("Dico") and Titan Tire Corp. ("Titan Tire") (collectively "Defendants") on January 3, 2011. Clerk's No. 4. The United States filed a response in opposition to the motion on January 28, 2011. Clerk's No. 14. Defendants filed a reply on February 7, 2011. Clerk's No. 15. The matter is fully submitted.
I. FACTUAL...
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