Opinion
18767-23
01-26-2024
JOSE MARISCAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 17, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code.
On January 25, 2024, respondent filed a supplement to his motion asserting that petitioners timely filed the petition because petitioners were taxpayers impacted by severe winter storms and flooding and was granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-4749-DR).
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed January 17, 2024, is denied.
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