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Cejas v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2022
No. 25320-21 (U.S.T.C. Mar. 15, 2022)

Opinion

25320-21

03-15-2022

Andrew A. Cejas Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley, Chief Judge

On July 12, 2021, correspondence from petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served October 13, 2021, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. An additional letter from petitioner was then received on November 9, 2021.

In view of the foregoing, it is

ORDERED that the time within which petitioner shall file an Amended Petition is extended to April 8, 2022. If the Amended Petition is not received by that date, the Court may dismiss this case for lack of jurisdiction. It is further

ORDERED that, upon further review of the circumstances described in the record herein, the Court's $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount. It is further

ORDERED that the Clerk of Court is direct to serve on petitioner copies of the petition filed herein on July 12, 2021, and the Order served October 13, 2021, with attached Amended Petition form. Additional copies of forms which may be used for the Amended Petition are available at www.ustaxcourt.gov.


Summaries of

Cejas v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2022
No. 25320-21 (U.S.T.C. Mar. 15, 2022)
Case details for

Cejas v. Comm'r of Internal Revenue

Case Details

Full title:Andrew A. Cejas Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Mar 15, 2022

Citations

No. 25320-21 (U.S.T.C. Mar. 15, 2022)