Opinion
19313-21
11-15-2021
Keyli J. Cifuentes Lopez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 14, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. However, review of the record herein raises questions regarding the potential availability of disaster relief pertaining to the state of Texas.
Accordingly, upon due consideration, it is
ORDERED that, on or before December 7, 2021, respondent shall file a supplement to the motion to dismiss and shall address therein the just-cited issue of disaster relief.