Opinion
16942-21
08-09-2022
STEFANIE M. HARTZELL & KYLE L. HARTZELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 24, 2022, the Court issued an Order to Show Cause directing the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. On February 9, 2022, respondent filed a Response to the Order asserting that petitioners timely filed the petition because petitioners were taxpayers affected by Severe Winter Storms and was granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-4586-DR).
Accordingly, and for cause, it is
ORDERED that the Court's Order to Show Cause, dated January 24, 2022, is discharged.