Opinion
6682-23S
10-18-2023
JAMES N. RAMSEY & MONICA E. RAMSEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On June 12, 2023, 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 September 12, 2023, respondent filed a Supplement to his motion asserting that petitioners timely filed the petition because petitioners were taxpayers affected by severe winter storms, flooding, and mudslides and were granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-3591-EM).
On September 14, 2023, petitioners filed an objection to respondent's motion, as supplemented, in which they asserted that they timely filed the petition because they were affected by severe winter storms, flooding, and mudslides and were granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-3591-EM).
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed June 12, 2023, is denied.