What is the test for dismissal for lack of subject matter jurisdiction?

MultiRegion, United States of America

The following excerpt is from Cooke v. United States, Docket No. 17-3911-cv (2nd Cir. 2019):

In reviewing a district court's dismissal for lack of subject matter jurisdiction, we review factual findings for clear error and legal conclusions de novo. Liranzo v. United States, 690 F.3d 78, 84 (2d Cir. 2012). To resolve jurisdictional issues, we may consider affidavits and other materials beyond the pleadings, but we cannot rely on conclusory or hearsay statements contained in the affidavits. J.S. ex rel. N.S. v. Attica Cent. Sch., 386 F.3d 107, 110 (2d Cir. 2004).

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