Opinion
37803-21
02-21-2023
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.
Subsequently, on February 17, 2023, respondent filed a second supplement to the pending motion, clarifying that disaster relief afforded to certain Pennsylvania residents in the wake of Hurricane Ida was applicable to this proceeding. As such, respondent confirmed that the petition herein was considered timely and that the Court had jurisdiction in this case.
Accordingly, the premises considered, it is
ORDERED that respondent's February 17, 2023, submission shall be recharacterized as a Second Supplement to Motion To Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is denied. It is further
ORDERED that the Court's $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount.