Opinion
14788-21
09-03-2021
John Padilla Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On, August 6 2021, 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.). Subsequently, however, respondent determined that the motion had been filed in error, as it failed to take into account disaster relief extending filing deadlines for those in the state of Texas. A Motion To Withdraw the pending motion to dismiss was thus filed by respondent on August 25, 2021.
Accordingly, upon due consideration, it is
ORDERED that respondent's Motion To Withdraw is granted, and the Motion To Dismiss for Lack of Jurisdiction filed August 6, 2021, shall be deemed withdrawn.
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