Opinion
35437-21S
06-20-2023
JACK MEDINA & JANNA DERJAVINA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 11, 2022, 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.
By Order served April 3, 2023, the Court directed respondent to supplement his motion to address the potential applicability of disaster relief afforded to certain residents of New York on account of Hurricane Ida. On April 21, 2023, respondent filed a Supplement to his motion stating that petitioners have not alleged that they were affected by Hurricane Ida.
By Order served June 1, 2023, the Court directed respondent to file a supplement as to whether petitioners are eligible for the tax relief for New York victims of the remnants of Hurricane Ida. On June 9, 2023, respondent filed a response to the Order asserting that petitioners timely filed the petition because petitioners were taxpayers affected by Hurricane Ida and were granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-4615-DR).
Upon due consideration, it is ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is denied.