MEMORANDUM & ORDER
HURLEY, District Judge:
Plaintiff brings this action for judicial review of certain administrative determinations issued by defendant in her capacity as Secretary of Health and Human Services, which resulted in the recoupment of approximately $1.2 million in Medicare reimbursements from plaintiff. Presently before the Court is defendant's motion to dismiss the complaint pursuant to Fed. R.Civ.P. 12(b)(1) for lack of subject matter...
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