District Court, E.D. North Carolina October 20, 2016, NO. 5:16-CV-160-BO (Retfalvi v. Commissioner)

ORDER

TERRENCE W. BOYLE, UNITED STATES DISTRICT JUDGE

This matter comes before the Court on defendant’s motion to dismiss, made pursuant to Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure. [DE 14]. Plaintiff opposed, and the motion is ripe for adjudication. For the reasons stated below, defendant’s motion to dismiss is granted.