Opinion
12195-24S
09-16-2024
CATHERINE VALENCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 13, 2024, the Commissioner (respondent) filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code. However, further review has raised questions regarding the potential applicability of any disaster relief afforded to Harris County residents. See, e.g., TX-24-13.
Upon due consideration of the foregoing, it is
ORDERED that, on or before October 7, 2024, respondent shall file a supplement to his above-referenced Motion clarifying the relevance, if any, of disaster relief in this case.