sury and sought to convince “representatives at Defendant Treasury that [Daisley] had to go.” Id. ¶¶ 71, 74,108,122.
The “internal situation” at Treasury also presented difficulties for Daisley. Id. ¶ 111. Treasury lacked a sufficient number of employees with the technical skills necessary to manage CA$HLINK II, id., forcing Daisley to deal with “incompetent and malicious officials at Defendant Treasury” such as McGuire and his supervisor, Ken Carfine. Id. ¶¶ 91, 207. As CA$HLINK II exceeded Treasury’s budget, McGuire and other Treasury personnel became increasingly combative and “consistently challenged” Daisley. Id. ¶¶ 109-10,115.
The department’s budget woes led Treasury, with “input and prodding” from
McGuire and Roane, to seek a “scapegoat” in Daisley. Id. ¶ 116. McGuire, like Roane, came to dislike Daisley and resent his technical' skills. Id. ¶ 145-46. McGuire’s technical inadequacies and failure to properly allocate funding led him to place the blame for CA$HLINK II problems outside of Treasury and with Daisley in particular. Id. ¶¶ 45,112,122,145.
On July 27, 2001, following a dispute over CASHLINK II intellectual property ownership, Treasury demanded that Riggs remove Daisley from CA$HLINK II. Id. ¶¶ 120-22. Riggs’ Chief Executive Officer, however, indicated that he would not take action regarding Daisley until after a CA$HLINK II business meeting between Riggs and Treasury then planned for September 12, 2001 (“FMS Summit”). Id. ¶ 125.
McGuire and Roane agreed to attack Daisley’s performance at the FMS Summit. Id. ¶¶ 149-51. They arranged to advance the date of the FMS Summit to August 19, 2001, when Daisley was on vacation and could not be present to defend himself. Id. ¶ 148. They further agreed that McGuire would “take the lead” at the summit in criticizing Daisley. Id. ¶ 149. When Daisley returned from vacation, Roane advised him on August 30, 2001 that the FMS Summit had gone forward without him and had resulted in his “forced separation” from Riggs. Id. ¶ 128. This suit followed.
II. ANALYSIS
A. Legal Standard
A motion' to dismiss for lack of subject matter jurisdiction under Fed.R.Civ.P. 12(b)(1) should not be granted “unless plaintiffs can prove no set of facts in support of their claim that would entitle them to relief.” Kowal v. MCI Communications Corp., 16 F.3d 1271, 1276 (D.C.Cir. 1994) (citing Conley v. Gibson, 355 U.S. 41, 45-46, 78 S.Ct. 99, 2 L.Ed.2d 80 (1957)). In ruling ón a motion to dismiss for lack of subject matter jurisdiction under Rule 12(b)(1), the court should construe the plaintiffs complaint liberally, giving him the benefit of all favorable inferences that can be drawn from the alleged facts. EEOC v. St. Francis Xavier Parochial Sch., 117 F.3d 621, 624 (D.C.Cir.1997). Nonetheless, the plaintiff bears the burden of establishing the court’s subject matter jurisdiction. Pitney Bowes, Inc. v. United States Postal Serv., 27 F.Supp.2d 15, 19 (D.D.C.1998). Additionally, a court may consider such materials outside the pleadings as it deems appropriate to resolve the question of whether it has jurisdiction to hear the ease. See, e.g., Herbert v. Nat’l Acad. of Sciences, 974 F.2d 192, 197 (D.C.Cir.1992); Haase v. Sessions, 835 F.2d 902, 906 (D.C.Cir.1987).
In deciding a motion to dismiss for failure to state a claim under Fed.R.Civ.P. 12(b)(6), the court must construe the complaint in the light most favorable to the plaintiff and accept as true all reasonable