Opinion
12630-23
09-13-2023
CALVIN TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 7, 2023, correspondence from petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order served August 10, 2023, the Court then directed petitioner to pay the Court's $60.00 filing fee or submit an application for waiver thereof.
Subsequently, on September 5, 2023, petitioner paid the filing fee. However, on the same date, the Court also received from petitioner an Application for Waiver of Filing Fee. Insofar as the purpose of the application for waiver is to establish inability to pay, the fact that the fee was paid renders the application moot.
Accordingly, the premises considered, it is Order that petitioner's Application for Waiver of Filing Fee, filed September 5, 2023, is denied as moot.