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Olivas v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2023
No. 1564-23S (U.S.T.C. Aug. 11, 2023)

Opinion

1564-23S

08-11-2023

REGINA MARIE OLIVAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On March 23, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). However, further review has raised questions regarding the potential applicability of any disaster relief afforded to California residents.

Accordingly, the premises considered, it is

ORDERED that, on or before August 31, 2023, respondent shall file a supplement to the just-referenced motion clarifying the relevance, if any, of disaster relief in the context of this proceeding.


Summaries of

Olivas v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2023
No. 1564-23S (U.S.T.C. Aug. 11, 2023)
Case details for

Olivas v. Comm'r of Internal Revenue

Case Details

Full title:REGINA MARIE OLIVAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 11, 2023

Citations

No. 1564-23S (U.S.T.C. Aug. 11, 2023)