LYNCH, Chief Judge.
This appeal primarily involves the scope of the first-to-file rule of the federal False Claims Act ("FCA"), 31 U.S.C. § 3730(b)(5), and the application of the "essential facts" test to determine whether a later-filed complaint is barred by earlier-filed complaints under this provision. See United States ex rel. Duxbury v. Ortho Biotech Prods., L.P.,
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