Opinion
3800-23
05-25-2023
KAYLEE RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Pending in the above-docketed matter is an Order To Show Cause served May 11, 2023, directing the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). The Order noted that potentially applicable disaster relief suggested a filing deadline of February 15, 2023.
Subsequently, on May 24, 2023, respondent filed a response to the Court's Order suggesting a disaster-extended deadline of March 15, 2023. However, no documentation of such date was offered.
The premises considered, it is
ORDERED that, on or before June 7, 2023, respondent shall file a supplement to the just-referenced response and shall attach thereto documentation corroborating the date of the extended deadline.