District Court, District of Columbia December 3, 2007, Civil Action 07-007 (PLF) (Best v. United States)

OPINION

PAUL L. FRIEDMAN, District Judge.

This matter is before the Court on the government’s motion to dismiss for lack of subject matter jurisdiction under Rule 12(b)(1) of the Federal Rules of Civil Procedure and for failure to state a claim upon which relief can be granted under Rule 12(b)(6).