Missouri resident Kerry Gibson appeals the district court’s 1 pre-service dismissal without prejudice of his pro se action for lack of subject matter jurisdiction. Having carefully reviewed the record and eon- *693 sidered Gibson’s arguments for reversal, we agree with the district court’s reasons for concluding that subject matter jurisdiction was lacking. See In Home Health, Inc. v. Shalala, 272 F.3d 554, 559 (8th Cir. 2001) (de novo review of subject matter jurisdiction based upon exhaustion of administrative remedies). The district court also did not err in denying Gibson’s post-judgment motion. Accordingly, the judgment is affirmed. See 8th Cir. R. 47B.