Opinion
1237-23
04-18-2023
KIMBERLE DANETTE SMITH AUSTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 13, 2023, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as a petition to commence the above-docketed case. By Order dated February 14, 2023, the Court directed petitioner to pay the Court's $60.00 filing fee or to submit an Application for Waiver of Filing Fee for consideration. To date, petitioner has failed to comply with the Court's Order.
In view of the foregoing, it is
ORDERED that the time within which petitioner shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "eFiling & Case Maintenance" tab on the Court's website, www.ustaxcourt.gov), is extended to May 16, 2023. If the filing fee (or proper application for waiver) is not received by that date, the Court may dismiss this case for lack of jurisdiction.