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Mattes v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 122-22 (U.S.T.C. Mar. 29, 2023)

Opinion

122-22

03-29-2023

GLENN R. MATTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 25, 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.). At this juncture, further review of the record herein has raised questions regarding the potential applicability of disaster relief afforded to residents of Pennsylvania on account of Hurricane Ida.

Accordingly, upon due consideration, it is

ORDERED that, on or before April 19, 2023, respondent shall file a supplement to the motion to dismiss and shall address therein the relevance of any disaster relief in the context of this proceeding.


Summaries of

Mattes v. Comm'r of Internal Revenue

United States Tax Court
Mar 29, 2023
No. 122-22 (U.S.T.C. Mar. 29, 2023)
Case details for

Mattes v. Comm'r of Internal Revenue

Case Details

Full title:GLENN R. MATTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 29, 2023

Citations

No. 122-22 (U.S.T.C. Mar. 29, 2023)