Authorities Cited: United States Code 15 U.S.C. § 1692 26 U.S.C. § 501(c)(3) 28 U.S.C. § 1291 28 U.S.C. § 1332(d)(2) 28 U.S.C. § 1367(a) 42 U.S.C. § 1395(dd) 42 U.S.C. § 1983 Circuit Courts 271 F.3d 140, 144-145 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(c) 328 F. Supp. 2d 562 338 F. Supp. 2d 517, 544 351 F. Supp. 2d 278, 280 373 F. Supp. 2d 707, 719 382 F. Supp. 2d 562, 566-576 913 F. Supp. 837, 846

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