Opinion
ORDER ACCEPTING FINDINGS AND RECOMMENDATION OF UNITED STATES MAGISTRATE JUDGE
S. JAMES OTERO, District Judge.
Pursuant to 28 U.S.C. § 636, the Court has reviewed the Petition; records on file, and the Report and Recommendation of the United States Magistrate Judge. Further, the Court has engaged in de novo review of those portions of the Report and Recommendation to which objections have been made. The Court accepts the findings and recommendation of the Magistrate Judge.
IT THEREFORE IS ORDERED that(1) respondent's Motion Dismiss is granted; and (2) Judgment be entered dismissing this action for lack of subject matter jurisdiction.