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MEMORANDUM & ORDER Irena Eppel sued the federal government under the Federal Tort Claims Act after she tripped and fell on a sidewalk abutting federal property. The government has moved to dismiss, arguing that the FTCA’s discretionary function exception deprives this Court of subject-matter jurisdiction. For the following reasons, the government’s motion to dismiss is granted. I. Background The facts recited below are derived from the Complaint, ECF No. 1, and the plaintiff’s April 12, 2024 letter, ECF No. 52. “[T]he allegations of the complaint should be construed favorably to the pleader” on a motion to dismiss for lack of subject matter jurisdiction. Scheuer v. Rhodes, 416 U.S. 232, 236 (1974). On August 6, 2015, Eppel allegedly tripped and fell on a sidewalk near the Department of Veterans Affairs New York Harbor Healthcare System Manhattan Campus (“VAMC”). See Compl.

 
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