DEBRA M. BROWN, District Judge.
Before the Court for consideration is United States Magistrate Judge Roy Percy's recommendation that the Commissioner of Social Security's motion to dismiss be granted. Doc. #12.
On July 13, 2018, Catherine Davis, on behalf of R.R.T., a minor, filed a pro se complaint challenging the Social Security Administration's denial of benefits for R.R.T.
Under 28 U.S.C § 636(b)(1)(C), "[a] judge of the court shall make a de novo determination of those portions of the report ... to which objection is made." "[W]here there is no objection, the Court need only determine whether the report and recommendation is clearly erroneous or contrary to law." United States v. Alaniz, 278 F.Supp.3d 944, 948 (S.D. Tex. 2017) (citing United States v. Wilson, 864 F.2d 1219, 1221 (5th Cir. 1989)).
In seeking dismissal, the Commissioner of Social Security argues that this Court lacks subject matter jurisdiction because Davis failed to file her appeal within the sixty-day period provided by 42 U.S.C. § 405(g) following a final determination of benefits. Doc. #10 at 2-3. Although the R&R noted that timely filing under § 405(g) is non-jurisdictional, it concluded that dismissal for lack of jurisdiction was appropriate. Doc. #12 at 2. Finding this conclusion clearly erroneous, this Court disagrees.
Section 405(g) provides, in relevant part:
The sixty-day limitation period operates as a statute of limitations and is therefore nonjurisdictional. Bowen v. City of N.Y., 476 U.S. 467, 479 & n.10 (1986). Accordingly, Rule 12(b)(6), rather than Rule 12(b)(1) applies to untimely social security appeals. See Ryan v. Colvin, No. 4:14-cv-676, 2015 WL 7734124, at *1 n.1 (E.D. Tex. Nov. 30, 2015) (Rule 12(b)(1) did not apply to motion premised on sixty-day limitation). A 12(b)(1) dismissal, therefore, is inappropriate.
Where, as here, a Rule 12(b)(1) motion addresses a non-jurisdictional grounds for dismissal, a court may construe such motion as a motion to dismiss for failure to state a claim under Federal Rule of Civil Procedure 12(b)(6). See Bryce v. Episcopal Church, 289 F.3d 648, 654 (10th Cir. 2002) ("The crucial element is the substance of the motion, not whether it is labeled a Rule 12(b)(1) motion rather than 12(b)(6)."). Because the substance of the Commissioner's motion—the untimeliness of this action—would be the same under Rule 12(b)(1) or Rule 12(b)(6), the Court converts the Commissioner's motion to dismiss for lack of jurisdiction to a motion to dismiss for failure to state a claim. Having reviewed the R&R and found no error in the R&R's ultimate determination that this action is untimely, the Court will adopt the finding of untimeliness and grant the converted motion to dismiss.
The Report and Recommendation [12] is