Opinion
2642-23
12-26-2023
NATASHA D. GRANT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 20, 2023, the Court issued an Order to Show Cause directing the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. On October 5, 2023, respondent filed a Response to the Order.
Also on October 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction.
On November 16, 2023, petitioner filed a Response to the Order.
On December 21, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction 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).
Accordingly, and for cause, it is
ORDERED that the Court's Order to Show Cause, served September 20, 2023, is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed October 5, 2023, is denied.