Opinion
11367-23S
12-11-2023
MARK DEROBERTIS & SUSAN WRENN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 1, 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 16, 2023, respondent filed a supplement to his motion asserting that petitioners timely filed the petition because petitioners were taxpayers 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 September 1, 2023, is denied.