Opinion
19210-23S
02-01-2024
CRESENCIA SANCHEZ, 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 January 29, 2024, by respondent. Subsequently, further review raised questions regarding the potential applicability of any disaster relief afforded to Massachusetts 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 January 31, 2024, advising that the deadline for filing the petition herein had been extended to February 15, 2024, thus rendering the petition timely. The supplement further asked that the motion to dismiss be denied.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is denied.