Opinion
27750-21
01-31-2022
Deborah A. Dillon & James R. Dillon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
By Order issued November 9, 2021, this Court, which is separate and independent from the IRS, directed petitioners to file an amended petition and to pay the Court's $60.00 filing fee for this case (or submit an application for waiver thereof). To date, no response has been received from petitioners. Upon further review, it does not appear that an amended petition is necessary. However, it will be necessary for petitioners to pay the Court's filing fee if they wish to continue to prosecute this case.
In view of the foregoing, it is
ORDERED that petitioners no longer are required to file an amended petition. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 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 on "eFiling & Case Maintenance", then clicking on "Case Related Forms") is extended to February 18, 2022. Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. Failure to comply with this Order may result in the dismissal of this case or other appropriate action of the Court.