Opinion
4872-23
12-07-2023
ANTHONY ALLAN DELPINO, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code.
On November 8, 2023, respondent filed a supplement to his motion asserting that petitioner timely filed the petition because petitioner was a taxpayer affected by severe winter storms, flooding, and mudslides and was granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-3591-EM).
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed July 27, 2023, is denied.