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Try CasePortal for FreeJ. Wynn finds the lower improperly dismissed the estate's claims for lack of subject matter jurisdiction. The estate submitted an administrative claim to the Navy for damages, claiming that the deceased's medical complications and death were the result of substandard care she received at the Navy medical center. The government believed that the estate failed to meet the administrative exhaustion requirement because, when they submitted the administrative claims, neither of the current administrators was properly qualified as administrator of the estate. Congress has not authorized regulations that impose additional jurisdictional requirements beyond those the statute itself imposes; thus, the rules on which the government relies are non-jurisdictional. Reversed.