Opinion
35437-21S
06-01-2023
JACK MEDINA & JANNA DERJAVINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
The petition in this case was filed on November 22, 2021. On May 11, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction seeking to dismiss tax year 2019 on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. By Order served April 3, 2023, the Court directed respondent to supplement his motion and address therein the relevance of any disaster relief to the context of this proceeding. On April 21, 2023, respondent filed a supplement, in which he states that petitioners have not alleged that they were affected by Hurricane Ida and asks the Court to grant respondent's Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration, it is
ORDERED that, on or before June 23, 2023, respondent shall file a Supplement to his motion to dismiss. In that Supplement, respondent shall set forth and fully discuss his position as to whether petitioners are eligible for the tax relief for New York victims of the remnants of Hurricane Ida including whether petitioners are required to allege that they were affected by Hurricane Ida in order to receive relief.
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