Opinion
30452-21S
05-03-2023
YAAKOV GLUCK & SURI GLUCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 5, 2022, 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.
By Order served February 24, 2023, the Court directed respondent to supplement his motion to address the potential applicability of disaster relief afforded to certain residents of New York on account of Hurricane Ida. On March 9, 2023, respondent filed a Response to the Order asserting that petitioners timely filed the petition because petitioners were taxpayers affected by Hurricane Ida and were granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-4615-DR).
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 5, 2022, is denied.