REPORT AND RECOMMENDATION
BRIAN F. KENNEY, Bankruptcy Judge.
This matter comes before the Court on the Motion of the United States on behalf of its agency, the U.S. Immigration and Customs Enforcement, Federal Protective Service ("ICE/FPS"), to dismiss the Amended Complaint (Docket No. 9), pursuant to Bankruptcy Rule 7012 (incorporating Fed.R.Civ.P. 12(b)(6)) (Docket No. 42). Count I is the only Count of the Amended Complaint directed to ICE/FPS as a Defendant...
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