Opinion
12334-23
11-27-2023
SCOTT WESLEY SEEKAMP & JENNIFER CHRISTINA SEEKAMP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Petition electronically filed to commence this case on August 5, 2023, seeks review of (1) a Notice of Deficiency dated November 16, 2020, and issued for the taxable year 2017, and (2) a Notice of Determination Concerning Collection Action dated July 6, 2023, and also issued for the taxable year 2017. The copies of the Notices attached to the Petition are addressed solely to petitioner Jennifer Christina Seekamp.
In view of the foregoing, on September 25, 2023, the Court issued an Order to Show Cause, directing each party to show cause in writing why the Court should not dismiss this case for lack of jurisdiction as to the Notice of Deficiency issued for the taxable year 2017 on the ground that the Petition was not timely filed. Additionally, the Court directed respondent to state in his response whether any notice of deficiency had been issued to petitioner Scott Wesley Seekamp for the taxable year 2017. On October 13, 2023, respondent filed a Response to the Order to Show Cause. To date, petitioners have failed to file a response.
The record shows that the Notice of Deficiency issued to petitioner Jennifer Christina Seekamp for the taxable year 2017 was sent to her last known address by certified mail on November 16, 2020. Thus, the last date to file a timely petition as to that Notice was February 16, 2021, as stated in the Notice. As noted above, the Petition in this case was electronically filed on August 5, 2023. Consequently, the Petition was not filed within the period prescribed by the Internal Revenue Code as to the Notice of Deficiency, and this case must be dismissed for lack of jurisdiction as that Notice. See I.R.C. §§ 6212 and 6213; Rule 13(a) and (c), Tax Court Rules of Practice and Procedure; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022) (collecting cases); see also Nutt v. Commissioner, No. 15959-22, 160 T.C. (May 2, 2023).
In his Response, respondent states that no notice of deficiency has been issued to petitioner Scott Wesley Seekamp for the taxable year 2017.
Upon due consideration and for cause, it is
ORDERED the Court's Order to Show Cause is made absolute, and so much of this case relating to a notice of deficiency for the taxable year 2017 is dismissed for lack of jurisdiction. All references in the Petition to such a notice are deemed stricken.