Opinion
37803-21
02-08-2023
ALLEN D. LEMAR, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 30, 2022, 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.). A first supplement to the motion, filed December 22, 2022, attached a copy of a certified mail list, as evidence of the fact that a notice of deficiency for taxable year 2018 had been sent to petitioner by certified mail on June 28, 2021.
Although petitioner has not filed an objection to the motion, further review of the record at this juncture has raised the question of the potential applicability of disaster relief afforded to certain Pennsylvania residents in the wake of Hurricane Ida.
Accordingly, the premises considered, it is
ORDERED that, on or before February 28, 2023, respondent shall file a second supplement to the motion to dismiss and shall address therein the implications, if any, of the just-cited disaster relief.