OPINION OF THE COURT

Jewish Home of Eastern Pennsylvania petitions for a review of the final decision by the Secretary of Health and Human Services imposing a civil money penalty for numerous violations of Medicare participation requirements. Jewish Home failed to raise its argument on preclusion before the Secretary and therefore we will not consider it on appeal. 42 U.S.C. § 1320a- *117 7a(e). Moreover, we denied a prior petition for review by Jewish Home on its claim of selective enforcement because it failed to show that it was treated differently from similarly situated nursing homes. See Jewish Home of Eastern PA v. Centers for Medicare and Medicaid Services, 693 F.3d 359, 363 (3d Cir. 2012). We apply the same rationale in denying this petition, concluding that the “fact finding hearing” to which Jewish Home erroneously claims entitlement would be futile.

For these reasons, we will deny the petition for review as wholly without merit.