Opinion
24844-22
04-26-2023
LINDA BROMLEY ARTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 25, 2023, petitioner filed a Motion for Extension of Time. Therein, petitioner requests that the Court extend the filing date for "offsetting expenses to the income subject to tax, which was due in the first quarter of 2023."
In this case, petitioner seeks review of a Notice of Deficiency issued to her for the taxable year 2018. Moreover, there do not appear to be any filing deadlines currently pending in the case. Thus, the nature of petitioner's request is not clear to the Court, and the Motion will be denied.
To be clear, the U.S. Tax Court is separate and independent from the Internal Revenue Service (IRS). If petitioner is seeking an extension of some filing deadline with the IRS, she may direct such a request to that entity.
In consideration of the foregoing, it is
ORDERED that petitioner's above-referenced Motion is denied.