Case Explained: SEEKAMP, ET AL. V. COMMISSIONER OF INTERNAL REVENUE

Court: United States Court of Appeals for the Ninth Circuit Filed: 2026-07-30 Docket: 12334-23L The ninth-circuit affirmed the Tax Court’s dismissal of Jennifer Christina Seekamp’s petition challenging a notice of deficiency and a notice of determination sustaining an IRS levy for the 2017 tax year. Regarding the notice of deficiency, the court held that the Tax Court lacked subject matter jurisdiction because Seekamp failed to file her petition within the statutory deadline. Under 26 U.S.C. § 6213(a), a taxpayer must petition the Tax Court within 90 days of the mailing of the notice of deficiency; this deadline is jurisdictional. The notice was mailed on November 16, 2020, with a filing deadline of February 16, 2021, but Seekamp did not file until August 5, 2023. Regarding the levy, the court applied the presumption that the Commissioner’s determination is correct and placed the burden on Seekamp to prove it invalid. Seekamp failed to meet this burden because she could not dispute the $147,426 in wages reported by her employer or provide evidence contradicting the deficiency assessment. The court further found that the IRS Office of Appeals did not abuse its discretion in verifying that applicable laws and administrative procedures were met before issuing the levy notice under 26 U.S.C. § 6330. As a result, the Tax Court’s decisions upholding the deficiency and the levy were affirmed. Do It For The Case Law is a news reporting service. Nothing in this episode constitutes legal advice.