Opinion
20178-18
08-09-2022
PATRICIA MARCELLO ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
JAMES S. HALPERN JUDGE
These consolidated cases were tried before the undersigned on April 12, 2022, in Phoenix, Arizona. At the conclusion of the trial, the Court set a briefing schedule, with petitioners to file their opening seriatim brief on or before June 27, 2022. On May 26, 2022, petitioners informally informed the Court that they wished the Court to pay the expense of a transcript of the trial for them. We instructed petitioners that they should file a written motion setting forth reasons for the request, including financial information showing financial need. We instructed petitioners to provide the information requested on the Court's Application for Waiver of Filing Fee and Affidavit. We suspended the briefing schedule until we could act on petitioners' motion.
On July 27, 2022, we received from petitioners a Motion for the Court to Pay Expenses of a Transcript (Motion) along with an Application for Waiver of Filing Fees (Application). The Application shows monthly income of $4,600, consisting of salary or wages and business income; the yearly total is $55,200. The Application lists no person who depends on petitioners for support or any debts. The transcript is 163 pages, and we calculate the cost of a copy to be approximately $460. The Motion recites that the transcript is necessary for petitioners to file their briefs and they do not have the means to pay for the transcript. Also, the petitioners tested positive for Covid on July 3, 2022, which they claim reduced their income. They did not state the extent of the reduction.
Having considered petitioners' Motion, we accept that petitioners need a post-trial transcript to properly prepare their brief, but we do not find that, with annual income in excess of $55,000 and with the cost of the transcript being approximately $460, petitioners have shown a sufficient need for the Court to pay the cost of the transcript. It is, therefore, ORDERED that the Motion is denied. It is further
ORDERED that on or before September7, 2022, petitioners shall file their seriatim opening brief. It is further
ORDERED that on or before October 24, 2022, respondent shall file his seriatim answering brief. It is further
ORDERED that, if petitioners wish to file a reply brief, they must file a motion with the Court within 10 days of respondent's answering brief.