Bender v. Comm'r of Internal Revenue

Full title: BRYAN BENDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 21, 2022

No. 6700-22 (U.S.T.C. Jun. 21, 2022)

Opinion

6700-22

06-21-2022

BRYAN BENDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On April 21, 2022, 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, review of the record herein suggested that this case might potentially be affected by the disaster relief afforded for areas in Tennessee, and respondent was directed to file a supplement addressing the applicability of such relief.

Respondent so filed a supplement on June 13, 2022 (albeit misdesignated as a motion), clarifying that the Tennessee disaster relief was applicable to this proceeding, and the petition was therefore timely.

Accordingly, upon due consideration, it is

ORDERED that respondent's document filed June 13, 2022, shall be recharacterized as a First Supplement to Motion To Dismiss for Lack of Jurisdiction. It is further

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is denied.