Opinion
427-23S
08-22-2023
SHAHRIYAR GHAFFARI & CORINNE GHAFFARI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 17, 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 June 16, 2023, petitioners filed an objection to respondent's motion, in which they asserted that they timely filed the petition because they were affected by severe winter storms, flooding, and mudslides and were granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-3591-EM).
On July 11, 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 were 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, filed April 17, 2023, is denied.