*616 MEMORANDUM ***

Paul Messer and Dorothy Calabrese, M.D. appeal pro se from the district court’s judgment dismissing their action alleging that defendants’ denial of reimbursement claims for transfer factor therapy violated various civil and criminal federal statutes and the Fourteenth Amendment. We have jurisdiction under 28 U.S.C. § 1291. We review de novo, Kaiser v. Blue Cross of Cal., 347 F.3d 1107, 1111 (9th Cir. 2003), and we affirm.

The district court properly determined that it lacked subject matter jurisdiction over the action because Messer and Cala-brese failed to exhaust them administrative remedies under the Medicare Act prior to filing the action. See 42 U.S.C. §§ 1395ff(b)(l)(A), 1395Ü (incorporating 42 U.S.C. § 405(g)-(h) by reference, and thus providing that judicial review is only available after a hearing and the final decision of the Secretary of the Department of Health and Human Services); Heckler v. Ringer, 466 U.S. 602, 614-16, 104 S.Ct. 2013, 80 L.Ed.2d 622 (1984) (stating that claims arise under the Medicare Act, and are subject to its exhaustion requirements, if they are inextricably intertwined with claims for Medicare benefits).

Messer and Calabrese’s remaining contentions are unpersuasive.

AFFIRMED.