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Haines v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 26558-22 (U.S.T.C. Mar. 29, 2023)

Opinion

26558-22

03-29-2023

JOSEPH C. HAINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 13, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). At this juncture, further review of the record herein has raised questions regarding the potential applicability of disaster relief afforded to residents of Florida on account of Hurricane Ian.

Accordingly, upon due consideration, it is

ORDERED that, on or before April 19, 2023, respondent shall file a supplement to the motion to dismiss and shall address therein the relevance of any disaster relief in the context of this proceeding.


Summaries of

Haines v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 26558-22 (U.S.T.C. Mar. 29, 2023)
Case details for

Haines v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH C. HAINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 29, 2023

Citations

No. 26558-22 (U.S.T.C. Mar. 29, 2023)