Opinion
14094-23
01-25-2024
HAROLD H. TORING & SANDRA K. TORING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending in the above-docketed matter is a Motion To Dismiss for Lack of Jurisdiction, filed December 5, 2023, by respondent. Although petitioners have declined to file any objection to respondent's motion, further review has raised questions regarding the potential applicability of any disaster relief afforded to California residents. Accordingly, the premises considered, it is
ORDERED that, on or before February 14, 2024, respondent shall file a supplement to the just-referenced motion clarifying the relevance, if any, of disaster relief in the context of this proceeding.