Opinion
21473-21
01-12-2022
Jose A. Ramos Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 12, 2021, 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, a first supplement to the motion followed on January 11, 2022, wherein respondent asked that the motion be denied, insofar as the petition should be deemed timely on account of disaster relief provided for Texas.
Accordingly, upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is denied.