Opinion
1793-23
08-17-2023
SARAH YUUKI HOBIN, Petitioner 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, filed May 12, 2023, by respondent. Subsequently, on June 28, 2023, petitioner filed an objection to respondent's motion. At that juncture, further review raised questions regarding the potential applicability of any disaster relief afforded to California residents, and respondent was directed to file a supplement to the motion clarifying the relevance, if any, of disaster relief in the context of this proceeding.
Respondent so filed a supplement on August 16, 2023, advising that the deadline for filing the petition herein had been extended to October 16, 2023, thus rendering the petition timely. The supplement further asked that the motion to dismiss be denied.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is denied.