Opinion
7072-21
01-04-2023
JACK YUEN & ZIMO Z. YUEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On December 2, 2021, the Court issued an Order to Show Cause directing the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. On December 17, 2021, respondent filed a Response to the Order asserting that petitioners timely filed the petition because petitioners were taxpayers affected by Severe Winter Storms and were granted additional time to file a petition with the Tax Court pursuant to FEMA's Notice of Disaster Declaration (FEMA-4586-DR).
Accordingly, and for cause, it is
ORDERED that the Court's Order to Show Cause, dated December 2, 2021, is discharged.