Opinion
6571-24
07-05-2024
MOISES L. ALVARDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 18, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that petitioner had failed to pay the Court's filing fee. The Court thereafter received correspondence from petitioner which the Court filed on July 1, 2024, as petitioner's Motion to Vacate. In the Motion, petitioner states that he lacks the resources necessary to pay the filing fee. However, the Motion is not "an affidavit or declaration containing specific financial information" and does not establish petitioner's "inability to make the payment." Rule 20(d), Tax Court Rules of Practice and Procedure. Nevertheless, we will grant petitioner's Motion and afford him an additional opportunity to file a proper application for waiver of the filing fee. It is accordingly
ORDERED that petitioner's above-referenced Motion is granted, and the Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that, on or before August 7, 2024, petitioner shall pay the Court's filing fee of $60.00 or submit a proper application for waiver of the filing fee. Petitioner is informed that waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding petitioner's inability to make the payment. Petitioner is further informed that failure to pay the filing fee or submit an application for waiver of the filing fee by August 7, 2024, may result in the dismissal of this case. It is further
ORDERED that the Clerk of the Court shall attach to this Order a form which petitioner may use to submit a proper application for waiver of the filing fee.