*888 Peter J. McMahon, federal prisoner # 06394-062, challenges the district court’s dismissal of his 28 U.S.C. § 2241 petition, in which he argued that the Bureau of Prisons does not properly calculate good time credit, for failure to exhaust administrative remedies.

McMahon concedes that he did not exhaust administrative remedies. However, he asserts that the exhaustion requirement is not jurisdictional and that his failure to exhaust should be excused because exhaustion would be futile and would cause him irreparable harm. He further contends that the district court abused its discretion in failing to provide findings and conclusions in support of its dismissal. McMahon has not established that the district court abused its discretion in dismissing his petition for failure to exhaust administrative remedies. See Fuller v. Rich, 11 F.3d 61, 62 (5th Cir. 1994). Accordingly, the district court’s judgment is AFFIRMED.