Opinion
5865-21S
09-07-2021
Matthew Michael Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
By Order dated July 21, 2021, the Court directed petitioner to pay the $60.00 filing fee for this case or file an Application for Waiver of Filing Fee for the Court's consideration. On September 1, 2021, petitioner filed an Application for Waiver of Filing Fee. That application is improper, however, as petitioner failed to sign the declaration under penalty of perjury that is part of the application.
Upon due consideration, it is
ORDERED that petitioner's Application for Waiver of Filing Fee, filed September 1, 2021, is denied. It is further
ORDERED that the time within which petitioner shall pay the Court's filing fee for this case (or submit an Application for Waiver of Filing Fee, which is available on the Court's website, www.ustaxcourt.gov, by clicking "eFiling & Case Maintenance", then clicking on "Case Related Forms") is extended to October 1, 2021. Failure to comply with this Order may result in the dismissal of this case for lack of jurisdiction.
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