limitations was equitably tolled fails because he did not raise this argument before the district court. See Hinton v. Pac. Enters., 5 F.3d 391, 395 (9th Cir.1993) (<HOLDING>). Grace’s remaining contentions lack merit.
holding that the burden to allege facts sufficient to establish jurisdiction resides with plaintiff holding that the plaintiff bears the burden when relying on the discovery rule recognizing the validity of the doctrine but holding no equitable tolling on the facts presented holding that plaintiff bears the burden to timely allege facts supporting equitable tolling holding that the burden is on the plaintiff to allege facts sufficient to establish jurisdiction