Organic Cannabis Foundation v. Commissioner, No. 17-72874 (9th Cir. 2020)Annotate this Case
The Ninth Circuit affirmed the tax court's dismissal, based on lack of jurisdiction, of untimely petitions for redetermination of federal income tax deficiencies. In this case, taxpayers' attorneys selected an overnight delivery service that was not then on the published list and the error would not have mattered if the petitions had nonetheless arrived the next day. However, they were not received by the tax court until two days after being dropped off at a FedEx office in California.
The panel held that the tax court did not err by concluding that the petitions had not been timely received and that the mailbox rule did not apply. Furthermore, because I.R.C. 6213(a)'s time limits are jurisdictional, the panel held that equitable exceptions such as equitable tolling and waiver do not apply. Finally, the panel held that there was no basis for declaring the notice of deficiency invalid because of an improperly addressed notice.