Herrington

MEMORANDUM **

Rita Herrington, acting as Personal Representative for the estate of her late mother, Lottie Herrington, appeals from the district court’s order dismissing her Federal Tort Claims Act (“FTCA”) complaint against the government for lack of subject matter jurisdiction. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

Herrington concedes in her opening brief that she failed to file an administrative claim with the Department of Veterans Affairs within two years after the estate’s malpractice claim accrued, a jurisdictional prerequisite under the FTCA. 28 U.S.C. § 2401 (b); Burns v. United States, 764 F.2d 722, 724 (9th Cir.1985). Nevertheless, she argues that the statute of limitations was tolled by the government’s supposed fraudulent concealment of her mother’s medical records.

We review de novo a district court’s order dismissing an action for lack of subject matter jurisdiction. See, e.g., Mundy v. United States, 983 F.2d 950, 952 (9th Cir.1993). In the FTCA context, a plaintiff alleging that the government has engaged in fraudulent concealment “ ‘must plead with particularity the circumstances surrounding the concealment and state facts showing…