Opinion
18604-22
09-20-2022
JOSE L. ESCALANTE & MARIA ESCALANTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 19, 2022, petitioners filed an Application for Waiver of Filing Fee and Affidavit. Upon due consideration of that Application, the Court has determined that petitioners have failed to establish that they lack the ability to pay the Court's $60.00 filing fee.
Accordingly, and for cause, it is
ORDERED that petitioners' Application for Waiver of Filing Fee and Affidavit is denied. It is further
ORDERED that, on or before October 21, 2022, petitioners shall pay the Court's filing fee of $60.00. Information on how to pay the Court's filing fee is available at www.ustaxcourt.gov/pay_filing_fee.html. Failure to pay the filing fee on or before the aforementioned date may result in the dismissal of this case or other appropriate action by the Court.