Opinion
30129-21S
01-12-2022
David Owen Dabney & Shannon Kay Dabney Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Based upon our examination of petitioners' Application for Waiver of Filing Fee, filed January 10, 2022, the Court concludes that petitioners have failed to establish that they lack the financial ability to pay the Court's filing fee for this case. Accordingly, and for cause, it is
ORDERED that petitioner's above-referenced Application for Waiver of Filing Fee is denied. It is further
ORDERED that, on or before February 4, 2022, petitioners shall pay the Court's $60.00 filing fee for this case. Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.