Opinion
19346-22S
09-07-2022
KAY K. CUPELLI & CHRISTOPHER H. CUPELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 2, 2022, petitioners filed an Application for Waiver of Filing Fee. Based upon our examination of petitioners' Application, the Court concludes that petitioners have failed to establish that they lack the financial ability to pay the Court's $60.00 filing fee in this case. Upon due consideration, it is
ORDERED that petitioners' above Application for Waiver of Filing Fee is denied.