MEMORANDUM AND ORDER
STIEHL, District Judge:
Before the Court is defendants' Motion to Dismiss filed pursuant to Fed.R.Civ.P. 12(b). The defendants state that this Court lacks subject matter jurisdiction over this case, and that the plaintiff has failed to state a claim on which relief may be granted. The plaintiff has stated that 42 U.S.C. § 405(g) provides this Court with jurisdiction over this case.
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