PER CURIAM.
Respondent, the Immigration and Naturalization Service (the "INS"), moves this court, pursuant to 1st Cir.Loc. R. 27.1, to dismiss this case for lack of jurisdiction. Petitioner, KPMG Peat Marwick of Puerto Rico, asks us to remand this case to an administrative law judge for a hearing on the merits. We agree with the INS, and this petition is hereby dismissed for lack of jurisdiction. We explain.
The facts in this case are simple and uncontested...
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