Reed-Goss

MEMORANDUM *

Reed-Goss appeals the district court’s partial dismissal of her complaint based on lack of subject matter jurisdiction. We have jurisdiction under 28 U.S.C. § 1291 and Anderson v. Allstate Ins. Co., 630 F.2d 677, 681 (9th Cir.1980) (“subsequent events can validate a prematurely filed appeal”). We dismiss the appeal.

We review de novo a dismissal for lack of subject matter jurisdiction. Luong v. Circuit City Stores, Inc., 368 F.3d 1109 , 1111 n. 2 (9th Cir.2004).

An individual may obtain judicial review of a final decision by the Commissioner of Social Security by commencing a civil action within sixty days after the mailing of the notice of decision or “within such further time as the Commissioner of Social Security may allow.” 42 U.S.C. § 405 (g). The relevant Notice of Decision was entered on June 4, 2001. Reed-Goss did not timely file a summons and complaint within sixty days of the mailing of that decision.

Reed-Goss argues, however, that the Appeals Council’s inadvertent reference to the 2001 hearing in its correspondence constituted a de facto reopening of the case under Lewis v. Apfel, 236 F.3d 503 (9th Cir.2001). Lewis is distinguishable, however. Here,…