From Casetext: Smarter Legal Research

Dastidar v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 4786-22S (U.S.T.C. Mar. 31, 2023)

Opinion

4786-22S

03-31-2023

SIDDHARTHA GHOSH DASTIDAR & SUNANDA MITRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On May 4, 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.). At this juncture, further review of the record herein has raised questions regarding the potential applicability of disaster relief afforded to residents of New York on account of Hurricane Ida.

Accordingly, upon due consideration, it is

ORDERED that, on or before April 20, 2023, respondent shall file a supplement to the motion to dismiss and shall address therein the relevance of any disaster relief in the context of this proceeding.


Summaries of

Dastidar v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 4786-22S (U.S.T.C. Mar. 31, 2023)
Case details for

Dastidar v. Comm'r of Internal Revenue

Case Details

Full title:SIDDHARTHA GHOSH DASTIDAR & SUNANDA MITRA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 4786-22S (U.S.T.C. Mar. 31, 2023)