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Dominguez v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 32272-21 (U.S.T.C. Mar. 21, 2023)

Opinion

32272-21

03-21-2023

ADRIANA DOMINGUEZ & JEAN CARLOS TORIBIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Pending in the above-docketed matter is a Motion To Dismiss for Lack of Jurisdiction and To Strike as to Taxable Years 2017 and 2018, filed January 14, 2022. However, further review of the record herein has raised the question of whether petitioners may be entitled to disaster relief afforded to certain residents of New York on account of Hurricane Ida. Such relief could impact the timeliness of the petition as to the notice of deficiency for 2018.

Accordingly, the premises considered, it is

ORDERED that, on or before April 12, 2023, respondent shall file a supplement to the pending motion to dismiss and shall address therein the relevance of disaster relief to this proceeding.


Summaries of

Dominguez v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 32272-21 (U.S.T.C. Mar. 21, 2023)
Case details for

Dominguez v. Comm'r of Internal Revenue

Case Details

Full title:ADRIANA DOMINGUEZ & JEAN CARLOS TORIBIO, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 32272-21 (U.S.T.C. Mar. 21, 2023)