T.C. M em o . 2 0 1 9 -1 2 2

UNITED STATES TAX COURT

SEAVIEW

TRADING, LLC, AGK INVESTM ENTS, LLC, TAX M ATTERS

PARTNER, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 8 3 7-1 1. Fi l edSep t em b er 1 6 , 2 0 1 9
.
Arm an d o Go m ez, Dav i dW . Fo s t er, an dM i ri am Lo u i s e Fi s h er, fo r p et i t i o n er. J u s t in D. Sch ei dan dJ am es M . Cas ci n o , fo r res p o n den t .

M EM ORANDUM OPINION
RUW E , J ud g e: Th is m at t er i s b efo re t h e Co urto n p et i t i o n er’ s m ot i o n fo r
s u m m ary ju d g m en tfi l edp u rs u an tt o Ru l e 1 2 1 , 1 t o wh i ch res p o n d en to b ject s .

1 Un l es s o t h erwi s e i nd i cat ed , al l Ru l e referen ces are t o th e Tax Co u rtRu l es (co n ti n u ed ...)- 2
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[* 2 ] Res po n den ti s su eda n o t i ce o f fi n al p art n ers h i p ad m i n i s t rat i v e ad ju s t m en t (FPAA) t o AGK In v es t m en t s , LLC (AGK), as t ax m at t ers p art n er o f Seav i ew Trad i n g , LLC (Seav i ew), o n Oct o b er 2 6 , 2 0 1 0
. 2 Th e m ajo r rel ev an tad j u s t m en t i n t h e FPAA was the d i sal lo wan ce o f a $ 3 5,4 9 6 ,5 4 2 l o s s d edu ct io n al l o cat edb y Seav i ew t o AGK an dKM C In v es t m en t s, LLC (KM C), fo r 2 0 0 1. 3 Th e l o s s
res u l ted fro m

Seav i ew’ s p art i ci p at i o n i n a l is tedtran s act i on . In a rel at ed cas e, we p rev i o u s l y h el dth atSeav i ew was a p art n ers h i p s ub j ect t o TEFRA p ro ceed i n gs an dth atAGK i s Seav iew’ s p ro p er t ax m at ters p art n er. Seav i ew Trad i n g, LLC v . Co m m i s s i o ner, T.C. Dk t. No . 1 74 4 -1 1 (M ar. 1 1 , 2 0 1 5 ) (g ran t i n g m o t i o n t o d i s m i ss fo r l acko f ju ri s d i ct io n ), aff’ d , 8 5 8 F.3 d 1 2 8 1 (9 t h Ci r. 2 0 1 7 ). Aft er co n ces si o ns b y the p art i es , the i ss u e we m u s t d eci de i s wh et h er, fo r t h e reas o n s p et i ti o n er as s ert s i n i t s m ot i o n fo r s umm ary ju d g m en t , th e

1 (...co n t in u ed ) o f Pract i ce an dPro cedu re, an dal l s ect i on referen ces are t o t h e In t ern al Rev en u e Co d e (Co d e) i n effect fo r t h e y ear i n i s s ue.

2 In p et i t i o n er’ s m em oran du m i n s upp o rt o f t h e m o ti o n fo r s u m m ary ju d g m en t , i tas s ert s thatres p o n d en ti s s u edth e FPAA o n Oct o ber 2 7 , 2 0 1 0
. Ho wev er, th e FPAA i s d at edOct o b er 2 6 , 2 0 1 0.

3 Th e FPAA al s o co nt ai n edan ad j u s t m en tfo r 2 0 0 3 , wh i ch p et i t i o n er co n tes t edi n a s ep arat e p et i t i o n . Res p o n den ts ubs eq u en t l y co n ced edth e 2 0 0 3 ad ju s t m en t .- 3
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[* 3 ] d et erm i n at i o n s i n t h e FPAA are t i m e b arred b y th e l i m i t at i o n s p eri odu n d er
s ect i on 6 2 2 9 (a). 4 Fo r t h e reas o n s d i s cu s s edb el o w, we wi ll d en y p et i t i o n er’ s
m o ti o n . Back gro u n d Seav i ew h ad i t s p ri n ci p al p l ace o f b u s i n es s i n Cal ifo rn i a wh en i tfi l edi t s p et i t i o n an dam en d edp et it i on . Seav i ew was fo rm edas a Del aware l i m it edl i ab i l i t y co m p an y o n No v em

b er 1 3 , 2 0 0 1 , an d is cl as s i fi edas a p art n ers h i p fo r Fed eral i n co m e t ax p u rp o s es . Du ri n g the y ear i n i s su e Seav i ew was o wn ed9 9 .1 5 % b y AGK an d0 .8 5% b y KM C. Duri n g th e y ear i n i ss u e Ro b ertA. Ko t i ckwas AGK’ s s o l e m em b er, an d Ch arl es M . Ko t i ckwas KM C’ s s o l e m em ber. 5

4 In i t s am en d edp et i t io n , p et i t i o n er ch al l en g es th e v al i d it y o f t h e FPAA an d res p o n d en t’ s i m

p o s i t i on o f s ec. 6 6 6 2 (a) accu racy -rel at edp en al t i es an d s ec. 6 6 6 2 (h ) g ro ss v al u at i o n m i s s t at em en tp en al t i es . Pet i t i o n er d i d n o t ch al len g e an y o f t h e s ub s t an t i v e ad

j u s t m en t s . Th erefo re, t h o s e ad j u s t m en t s are d eem ed co n ced ed . See Ru l e 2 41 (d )(1 )(C). In th e s t i p u l at i o n o f s et t ledi s s u es , th e p art i es s t i p u lat edth atp et i t i o n er i s n o t l i ab l e fo r an y

o f t he s ec. 6 6 6 2 p en al t i es . 5 Ch arl es M . Ko t i ckp as s edaway i n 2 00 5
.- 4
-

[* 4 ] In No v em

b er 2 0 0 1 Seav i ew en t ered i n t o a s trad dl e tran s act io n th ro u g h a
co m m o n t ru s tfu n d . Th e t ru s tfu n dt erm i n at edth e t ran s act i o n i n Decem b er 2 0 0 1
an d al l o cat eda $ 3 5 ,4 9 6,5 4 2 l o s s t o AGK an d KM C. 6 Pet i t i o ner cl ai m s t h atSeav i ew fi l eda Fo rm 1 0 6 5 , U.S. Return o f Part ners h i p In co m e, fo r 2 0 01 i n J u l y 2 0 02
. 7 Bu to n J u l y

2 7 , 2 0 0 5, In t ern al Rev enu e Ag en t J erry

J o h ns o n i s s u edt o Seav i ew a l et ter s t at i n g, am o ng o t h er t h i n g s , th atth e Co m

m i s s i o n er h adn ev er recei v edSeav i ew’ s 2 0 0 1 Fo rm 1 0 6 5 . On Sep tem b er 2 3 , 2 0 0 5, J effreySed acca, Seav i ew’ s acco u n t an t, fax edt o Ag en t J o h n so n a p u rp o rt edco p y o f Seav i ew’ s 2 0 0 1 Fo rm 1 0 6 5 an da cert i fi edm ai l recei p t p u rp ort i n g t o s h ow t h atth e ret u rn was i n it i al l y s en tt o t h e Co m

m i s s i o n er
o n J u l y 3 , 2 0 0 2
. In Oct o b er 2 0 05 th e Co m m i s s i o n er s el ect edSeav i ew’ s 2 0 0 1 t ax y ear fo r
ex am i n at i o n . OnJ u l y 2 4 , 2 0 0 7 , Seav i ew’ s at t o rn ey s en t a p u rp o rt edco p y

o f Seav i ew’ s 2 0 0 1 Fo rm 1 0 6 5 t o res p o n den t ’ s co u ns el . Th e co v er l et ter s t at edth at t h e d o cu m en twas a “ co p y o f * * * [Seav i ew’ s ] 2 0 0 1 Fo rm 1 0 6 5 ”.

6 AGK was al l o cat ed $ 3 5 ,1 9 4 ,8 2 1 , an dKM C was al l o cat ed$ 3 0 1,7 2 1
. 7 Al t h o ug h p et i t i o n er al l eg es thatSeav i ew fi l eda 2 0 0 1 Fo rm 1 0 65 i n J u l y 2 0 0 2 , p et i t i o n er d o es n o tp lace t h e al l eg at i o n ati s s u e i n i t s m o t i o n fo r s u m m ary ju d g m en t . Bu tp et i t i on er res erv es th e ri g h tt o arg u e th e al l eg at i o n i f n eces s ary .- 5
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[* 5 ] OnOct o b er 2 6 , 2 01 0 , m o re t h an th ree y ears aft er Seav i ew b o t h fax edth e 2 0 0 1 Fo rm

1 0 65 t o Ag en tJ o hn s o n an ds en ta co p y t o res p o n d en t ’ s co u n s el , th e Co m m i s s i o n er i ss u edt o p et i t i o n er an FPAA fo r 2 0 01 , cl ai m i ng th at Seav i ew n ev er fi led it s Fo rm

1 0 6 5
. Pet it i o n er t i m el y

fi l eda p et i t i o n wi t h th i s Co u rt . Di s cu ss i o n Su m m ary ju d g m en ti s d es i g n edt o ex p ed i t e l it i g at io n an dt o av o i d
u n n eces saryan dex p en s iv e t ri al s . Sh i o s ak i v . Co m m is s i o n er, 6 1 T.C. 8 6 1 , 8 6 2 (1 9 7 4). Un d er Ru l e 1 2 1 (b ) t h e Co u rtm ay g ran t s umm ary ju d g m en twh en th ere i s
n o g en u i n e d is p ut e as t o an y m at eri al fact an d a d eci s i o n m ay b e ren d ered as a
m at t er o f l aw. Su n d st ran d Co rp . v . Co m m i ss i o n er, 9 8 T.C. 5 1 8 , 5 2 0 (1 9 9 2 ), aff’ d , 1 7 F.3 d9 6 5 (7 t h Ci r. 1 9 9 4 ). Th e b u rd en i s o n the m ov i n g p art y t o d em o ns t rat e t h atn o g en u i ne i s s u e as t o an y m at eri al fact rem ai n s an dth ath e i s en t it l edt o ju d g m en tas a m at t er o f l aw. FPL Grp ., In c. & Sub s . v . Co m m i ss i o ner, 1 1 6 T.C. 7 3 , 7 4 -7 5 (2 00 1 ). In d eci d i n g wh et h er t o g ran t s u m m ary ju d gm en t , we v i ew t h e
ev i d en ce i n the l i gh tm o s tfav o rab l e t o th e n o n m o v i n g p art y . Bo n d v . Co m m i s s i o n er, 1 0 0 T.C. 3 2 , 3 6 (1 9 9 3 ). Ho wev er, t h e n o n m o v i n g p art y i s req u i red

“ t o g o b ey o n dth e p l ead i n g s an db y * * * [h i s ] o wnaffi d av i t s, o r b y th e

‘ dep o s i t io n s , an s wers t o i n t erro g at o ri es , an dad m i s s i o n s o n fi l e,’ d es i g nat e

‘ sp eci fi c fact s s h o wi n g th atthere i s a g enu i n e i s su e fo r t ri al .’ ” Cel o tex Co rp . v .- 6
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[* 6 ] Cat ret t , 4 7 7 U.S. 3 1 7 , 3 24 (1 9 86 ) (q u o t in g Fed . R. Ci v. P. 5 6 (c) an d (e)); s ee al s o Rau en h ors tv . Co m

m i s s i o ner, 1 1 9 T.C. 1 5 7 , 1 7 5 (2 0 0 2 ); FPL Grp ., In c. & Sub s . v . Co m

m i s s i on er, 1 15 T.C. 5 5 4 , 5 59 (2 0 0 0 ). Su m m ary ad ju d i cat i o n i s ap p ro p ri at e i n t h i s m at t er b ecau s e t h e p art i es ag ree o n al l m at eri al fact s an dth e
o n l y d i s p u t es we m

u s tres o l v e are m at t ers o f l aw. Th e i s s u e we m

u s td eci d e i s wh et h er, as arg uedi n p et it i on er’ s m o t i o n , res p o n d en t i s s uedthe FPAA o u t s i d e t h e p eri o d o f l i m i t at i o n s o n as s es s m en t . Gen eral l y , th e p eri o dfo r as s es s i n g an y i n co m e t ax at t ri bu t ab l e t o p art n ers h i p i t em s (o r affect edi t em s ) fo r a p art n ers h i p t ax ab le y ear wi l l n o tex p i re b efo re t h e l at er o f a d at e wh i ch i s th ree y ears aft er (1 ) t h e p art n ers h i p fi l es i t s retu rn fo r t h e t ax ab l e y ear i n qu es t i o n o r (2 ) t h e l as t d ay fo r fi l i n g s u ch retu rnfo r s u ch y ear (wi t h o u t
ex t en s i o n s ). Sec. 6 2 29 (a). Ho wev er, t h e Co m m is s i o n er m ay

as s es s t ax at t ri b u t ab l e t o a p art n ers h i p o r affect edi t em atan y t i m e i f t h e p art n ers h i p d o es n o t fi le a ret u rn . Sec. 6 2 2 9(c)(3 ). Pet i t i o ner co n ten d s th atSeav i ew fi l edi t s 2 0 0 1 Fo rm 1 0 65 wh en M r. Sed acca fax eda co p y

o f t h e retu rn t o Ag en tJ o h n s o n o n Sep t em b er 2 3 , 2 00 5 , an d ag ai n wh en i t s at t orn ey

s en t a co p y

t o res p o n d en t ’ s co u n s el o n J u l y 2 4 , 2 0 0 7
. Res po n d en tco n t en d s th atSeav i ew d i d n otfi l e a return b ecau s e i tfai l edt o s ub m i t t h e ret urn atth e p ro p er p lace fo r fi l i n g . Th erefo re, t h e l i m i t at i o n s p eri o d n ev er- 7
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[* 7 ] b eg ant o ru n . Fu rt h erm o re, res p o n d en t cl ai m s th atn ei t h er t h e co p y o f t h e 2 0 0 1 Fo rm

1 0 65 M r. Sed acca fax edi n 2 0 0 5 n o r t h e co p y Seav i ew’ s at t o rn ey
m ai l edi n 2 0 0 7 qu al i fi es as a retu rn . If p et i ti o n er i s co rrectth atSeav i ew fi ledth e p u rp ort edretu rn o n Sep t em b er 2 3 , 2 0 0 5 , an d ag ai n o n J u l y 2 4 , 2 0 07 , th en th e FPAA was i s s u edaft er t h e
ex p irat i o n o f t h e p eri odo f l i m it at i o n s o n as ses s m en t . Thu s , th e s ucces s o f p et i t i o n er’ s m o t io n h i n g es o n wh et h er Seav i ew fi l edi t s return wh en i t fax eda
co p y t o Ag en t J oh n s o n i n 2 0 0 5 o r m ai l eda co p y t o res p o n d en t ’ s co u ns el i n 2 0 07
. Ad d i t i o n al l y , th e co p i es o f t he 2 0 0 1 Fo rm 1 0 6 5 th at Seav i ew s ub m i t tedm us t act u al l y co n s t i tut e retu rn s . I. Wh et her Seav i ew Fi l edRetu rn s Gen eral ly , a l i m i t at i o n s p eri o d“ ru n s ag ai n s t t h e Un i t edSt at es o n l y wh en t h ey as s en tan dup o n the co n d i t i o n s p res cri b ed .” Lu cas v . Pi l l i o d Lu m b er Co ., 2 8 1 U.S. 2 4 5 , 2 4 9 (1 9 3 0 ). Fo r a t ax p ay er t o s ecu re t h e b en efi to f a l i m i t at i o n s p eri o db ar, t here m

u s tb e “ m et i cu l o u s co m

p l i an ce b y t h e t ax p ay er wi t h al l n am ed
co n di t i o n s .” W i n n et t v . Co m m i s s i o n er, 9 6 T.C. 8 0 2 , 8 0 7-8 0 8 (1 9 9 1 ) (q u o t i n g Lu cas v . Pi l l i o dLu m

b er Co ., 2 8 1 U.S. at2 4 9 ). On e s u ch req u i rem en ti s thata retu rn b e fi l edatth e d es i g n at edp l ace o f fi l i n g ret u rn s . See i d . at8 0 8 . Ho wev er, i f a t ax pay er s ub m i t s a retu rn t o th e wro n g p l ace b u tth e ret u rn i s l at er fo rward ed- 8
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[* 8 ] t o d es ig n at edp l ace fo r fi l i n g , th e l i m i t at i o n s p eri o dco m m en ces wh en th e retu rn i s recei v edatth e d es i g n at edp l ace fo r fi li n g . See i d
. Sect io n 1 .6 0 3 1 (a)-1 (e)(1 ), In co m e Tax Reg s ., d es i g n at es th e p ro p er p l ace t o fi le a Fed eral p art n ers hi p i nco m e t ax return . Th e d es i g n at edp l ace fo r fi li n g i s th e

“ s erv i ce cen t er p res cri b edi n t h e rel ev an tIRS rev en u e p ro cedu re, p ub l i cat i o n , fo rm , o r i n st ru ct io n s t o th e fo rm ”. 8 Th e i n s t ru ct i o n s fo r Fo rm 1 0 6 5 fo r 2 0 0 1 s t at e t h atth e p ro p er s erv i ce cen ter fo r fi l i n g was the Og d en , Ut ah , s erv ice cen t er. Th u s , Seav i ew d i d n o ts ub m ita return t o the p ro p er p lace fo r fi l i n g wh en i tfax eda co p y t o Ag en tJ o h ns o n i n 2 0 0 5 o r wh en i ts en ta co p y t o res p on d en t ’ s co u n s el i n 2 0 0 7
. Nei t h er o f t h e p u rp o rt edretu rn s was fo rward edt o t h e Og d en s erv i ce cen t er. Ad d i t i o n al l y , th ere i s a p l et h o ra o f cas el aw h ol d i n g th ata rev en u e ag en t i s n o ta d es i g n at edfi l i ng p lace. W .H. Hi l l Co . v . Co m m i s s i on er, 6 4 F.2 d5 0 6 (6 t h Ci r. 1 9 3 3 ), aff’ g 2 2 B.T.A. 1 3 51 (1 9 3 1 ) an d 2 3 B.T.A. 6 0 5 (1 93 1 ); Green v . Co m m i s s i o n er, T.C. M em o . 1 9 9 3 -1 5 2 , 1 9 93 Tax Ct . M em o LEXIS 1 5 4 , at* 2 0 , aff’ d , 3 3 F.3 d1 37 8 (5 t h Ci r. 1 9 9 4 ); s ee M et al s Ref., Lt d . v . Co m m i s s io n er, T.C. M em o. 1 9 9 3 -1 1 5 , 1 9 93 Tax Ct . M em o LEXIS 1 1 3, at* 20 -* 2 1
.

8 Tax p ay ers co u l dal s o fi le t hro u g h m ag net i c m ed i a. Sec. 1 .6 0 3 1 (a)-1 (e)(3 ), In co m e Tax Reg s .- 9
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[* 9 ] W i t h res p ect t o Seav i ew’ s fax i n g o f t h e retu rn , p et i ti o n er m ai nt ai n s th atth e In t ern al Rev enu e M an u al req u i res rev en u e ag en t s t o p ro ces s d el i n qu en t retu rn s t h atth ey recei ve. In s up p o rt , p et i t i o n er rel i es o n Di ng m an v . Co m m i s si on er, T.C. M em o. 2 0 1 1 -1 1 6 , 2 0 11 Tax Ct . M em o LEXIS 1 1 2. Di n g m an i s i n ap p l i cab l e t o t h e p res en tcas e. In Di n g m an , we h el d , i n a u n i que fact u al s i tu at i on , th ata t ax p ay er fi l edh i s retu rn s wh en h i s co u n s el p ro v id edd el in qu en treturn s t o th e IRS Cri m i n al In v es t i g at i o n Di v i s i o n (CID). Id
. at* 3 1-* 4 3 . In s um , we h el d t h ati n th e p reci s e s i tu at i o n i n Di n g m an , th e CID was an ap p ro p ri at e p l ace t o h an d -d el i v er a retu rn . Id . Di n g m ani s ap p l i cab l e o n ly t o h an d -d el i v ery

o f ret u rn s ari s in g u n d er t h e fact s p res en ti n t h atcas e. In Di n g m an th e t ax pay er cl earl y i n t en d edth atth e retu rn s s ub m i t t ed t o th e CID b e d el i n qu en treturn s wi t h p aym en t s , an dth e IRS p ro ces s edth em

as s u ch an das s es sedth e t ax p ay er’ s p aym en t s . Th o se fact s are n o t p res en ti n th e i n s t an t cas e. In d eed , p et i t i o n er co nt i n u es t o m ai nt ai n th atSeav i ew t i m el y fi l edi t s 2 0 0 1 ret u rn . Di n g m an d i dn o tcreat e a b l an k etru l e t hata t ax p ay er
can fi le a ret u rn b y

wh at ev er m et h odh e ch o o s es ; n o r d i di tcreat e an ad d i t i o n al p l ace fo r t ax p ay ers t o fi le ret u rn s b ey o n dth e p l aces s p eci fi cal l y d es i g n at edi n th e Co d e o r t h e reg ul at i o n s . Seav i ew s en twh atp u rp o rt edt o b e co p i es o f i t s retu rn t o p l aces n o t d es i g n at edi n th e Co de o r reg u lat i o n s . Th erefo re, Seav i ew d i d n o tfi l e i ts retu rn- 1 0 -

[* 1 0 ] wh en i tfax eda p u rp o rt edco p y t o Ag en tJ o h n s o n , an d i td i dn o tfi l e i t s retu rn wh en i t m ai l eda p u rp ort edco p y t o res p o n d en t ’ s co u ns el
. II. Wh et h er t h e Fo rm s 1 0 65 Seav i ew Pu rp o rt ed To Fi le Co n s t itu t e Ret urn s Ou r co n cl u s i o n th atSeav i ew fai l edt o fi l e i t s return atth e p ro p er p l ace fo r fi li n g i s en o u g h t o h o l dth atres p o n d en tt im el y i s s u edth e FPAA. Ho wev er, as an al t ern at i v e g ro un dwe wi l l al so l o o katwh et h er t h e d ocu m en t s Seav i ew s ub m i t t ed
ev en co n s t i tu t e ret u rn s . A d o cu m en tm u sts at i sfy

fo u r el em en t s t o tri g g er t h e
ru n n in g o f t h e p eri o do f l i m i t at i o n s o n as s es s m en t . Th e d o cu m en t m us t (1 ) co n t ai n s u ffi ci en td at a t o cal cu l at e t h e t ax p ay er’ s l i ab i l i t y , (2 ) p u rp o rtt o b e a retu rn , (3 ) b e an h o nes tan dreas o n ab l e at tem p t t o s at i sfy

th e requ i rem en t s o f t h e
rev en u e l aws , an d(4 ) b e ex ecu t edu n d er t he p en al t i es o f p erju ry . Beardv . Co m m i s s i o n er, 8 2 T.C. 7 66 , 7 7 7 (1 9 8 4 ), aff’ d , 7 93 F.2 d 1 3 9 (6 t h Ci r. 1 9 8 6 ). Th e rel ev an tques t i on i n t h i s cas e i s wh et h er t h e p u rp ort edco p y o f t h e retu rn Seav i ew ei th er fax edt o Ag en tJ oh n s o n i n 2 0 0 5 o r m ai l edt o res p on d en t ’ s
co u ns el i n 2 0 0 7 p u rp o rt edt o b e a ret u rn . InFri ed m an v . Co m m i s s i on er, T.C. M em o. 2 0 0 1 -2 0 7 , 2 0 01 Tax Ct . M em o LEXIS 2 4 0, at* 5, aff’ d , 8 0 F. Ap p ’ x 2 8 5 (3 dCi r. 2 0 0 3), a rev en u e ag en treq ues t edfro m a t ax pay er co pi es o f h i s return s fo r 1 9 8 9 an d1 9 9 0 . Th e rev en ue ag en tb el i ev edth atth e t ax p ay er fi l ed retu rn s fo r t h o s e y ears al t ho u g h th e t ax p ay er h adn o t . Id . at* 5 -* 6 . Th e t ax p ay er p ro v i d ed- 1 1 -

[* 1 1 ] co pi es o f t h e retu rn s t o th e rev en u e ag en tb u td i d n ott el l h i m th ath e h ad fai l edt o fi le t h e ret urn s. Id . at* 6 . An dth e rev en ue ag en trecei v edth e ret urn s t h i n k i n g th atth ey

h adal read y b een fi led . Id . W e th erefo re h el d , i n p art , th atth e t ax p ay er h adn oti n ten d edh i s d el i v ery o f t h e d o cu m en ts t o co n st i tu t e t he fi l i n g o f retu rn s . Id . at* 2 4. Th e s i tu at i o n i n t h e p res en tcas e i s s i m i l ar. Wh en Seav i ew’ s acco u n t an t fax eda p u rp o rt edco py

o f t h e ret u rn t o Ag en tJ o hn s on i n 2 0 0 5 , h e en cl o s eda co p y
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fi l edi n 2 0 0 2 . Th erefo re, Seav i ew d i d n o t i n t en dt o fi l e a retu rn wh en i t fax eda co p y t o Ag en tJ o h n s o n . Seav i ew h as th e s am e p ro b l em wi t h res p ectt o t h e m ai l i n g o f t he p u rp o rt ed
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co v er l et t er s t at i ng th atth e d o cu m en twas a “ co py o f i t s 2 0 0 1 Fo rm

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co u ns el
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.