Carol Stephens appeals the district court’s 1 dismissal of her civil action against the Estate of Raymond Clifford Ulmer. After de novo review, see Charchenko v. City of Stillwater, 47 F.3d 981, 982-83 (8th Cir. 1995), we conclude that the district court properly dismissed Stephens’s action for lack of subject matter jurisdiction. We decline to address the issues Stephens raises for the first time on appeal. See Alexander v. Pathfinder, Inc., 189 F.3d 735, 742 (8th Cir. 1999).

Accordingly, we affirm the judgment of the district court. See 8th Cir. R. 47B.