Opinion
8230-23
09-29-2023
CORNELIUS MARTELL PETTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss for Lack of Jurisdiction, filed July 10, 2023, by respondent. Although petitioner declined to file any objection to respondent's motion, further review raised questions regarding the potential applicability of any disaster relief afforded to Alabama residents, and respondent was directed to file a supplement to the motion clarifying the relevance, if any, of disaster relief in the context of this proceeding.
Respondent so filed a supplement on September 27, 2023, advising that the deadline for filing the petition herein had been extended to October 16, 2023, thus rendering the petition timely.
Accordingly, the premises considered, it is ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is denied.