Opinion
12334-23
09-25-2023
SCOTT WESLEY SEEKAMP & JENNIFER CHRISTINA SEEKAMP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
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.
It appears that the Petition, insofar as it seeks review of the Notice of Deficiency, may not have been timely filed. The copy of the Notice of Deficiency attached to the Petition is addressed to petitioner Jennifer Christina Seekamp at a mailing address within the United States. This suggests that the 90-day period for filing a timely petition with this Court as to that Notice may have expired on February 16, 2021, as stated in the Notice. As noted above, petitioners electronically filed the Petition on August 5, 2023. If, as it appears, the Petition was not timely filed as to the Notice of Deficiency, we would lack jurisdiction over so much of this case as seeks review of the Notice. See I.R.C. § 6213(a); Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022). That being so, it is
It is not clear on this record whether a notice of deficiency was issued to petitioner Scott Wesley Seekamp for the taxable year 2017. We will accordingly direct respondent to address that matter in his response to this Order to Show Cause.
ORDERED that, on or before October 16, 2023, each party shall file a response showing cause in writing why the Court, on its own motion, 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. It is further
ORDERED that respondent shall state in his response whether any notice of deficiency was issued to petitioner Scott Wesley Seekamp for the taxable year 2017 and, if so, shall attach a copy of any such notice. Additionally, respondent shall attach to his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency sent to petitioner Jennifer Christina Seekamp was sent by certified or registered mail to her last known address on or about November 16, 2020. If any notice of deficiency was sent to petitioner Scott Wesley Seekamp for the taxable year 2017, respondent shall also attach similar proof of timely mailing of that notice to petitioner Scott Wesley Seekamp's last known address.
Failure to comply with this Order may result in the dismissal of this case as to the Notice of Deficiency or other appropriate action by the Court.