Opinion
14609-23
11-29-2023
HARI BATNAGAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 24, 2023, respondent (the Commissioner) filed a Motion to Dismiss for Lack of Jurisdiction, on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. Further review has raised questions regarding the potential applicability of disaster relief afforded to San Mateo County, California residents. See, e.g., CA-2023-01.
Upon due consideration of the foregoing, it is
ORDERED that, on or before December 22, 2023, respondent shall file a supplement to his above-referenced Motion clarifying the relevance, if any, of disaster relief in this case.