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ORGANIC CANNABIS v. COMM'R OF INTERNAL REVENUE

Nos. 17-72874, 17-72877.

962 F.3d 1082 (2020)

ORGANIC CANNABIS FOUNDATION, LLC, dba Organicann Health Center, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Northern California Small Business Assistants, Inc., Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 18, 2020.

Attorney(s) appearing for the Case

Matthew D. Carlson (argued) and Douglas L. Youmans , Wagner Kirkman Blaine Klomparens & Youmans, Mather, California, for Petitioners-Appellants.

Paul Andrew Allulis (argued), Francesca Ugolini , and Patrick J. Urda , Attorneys; Richard E. Zuckerman , Principal Deputy Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Respondent-Appellee. Carlton M. Smith , New York, New York; Professor T. Keith Fogg , Director, Federal Tax Clinic of the Legal Services Center of Harvard Law School, Jamaica Plain, Massachusetts; for Amicus Curiae Federal Tax Clinic of the Legal Services Center of Harvard Law School.

Before: Jay S. Bybee, N. Randy Smith, and Daniel P. Collins, Circuit Judges.

OPINION

This unhappy case presents a cautionary tale about the need for lawyers to ensure that they have done exactly what is statutorily required to invoke a court's jurisdiction. The unusual Internal Revenue Code ("I.R.C.") provision at issue here allows taxpayers to benefit from a "mailbox" rule—i.e...

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