FINDINGS AND RECOMMENDATION OF UNITED STATES MAGISTRATE JUDGE
CAROLYN S. OSTBY, Magistrate Judge.
Pending is Defendant Commissioner of Social Security's ("Commissioner") Motion to Dismiss (ECF 10) Plaintiff Audrey D. Scott's ("Scott") Complaint for lack of subject matter jurisdiction. For the reasons stated below, the Court recommends that the Commissioner's motion be granted and that this case be dismissed.
I.
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