Opinion
9120-24
07-17-2024
SHERIF OMARR ALGHALI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 16, 2024, 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 of the record at this juncture has raised questions regarding the potential applicability of disaster relief afforded to certain residents of Texas on account of severe storms.
Accordingly, upon due consideration, it is
ORDERED that, on or before August 6, 2024, respondent shall file a supplement to the motion to dismiss and shall address therein the relevance, if any, of the aforementioned disaster relief.