Opinion
32788-21
01-21-2022
Hermelo Espera, Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
The Court's $60.00 filing fee for this case has not been paid. Accordingly, it is
ORDERED that, on or before March 3, 2022, petitioner(s) shall pay the Court's filing fee of $60.00, or this case may be dismissed. Waiver of the filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available under "Case Related Forms" on the Court's website at: www.ustaxcourt.gov/case_related_forms.html. The Court will consider whether to waive the filing fee upon receipt of such information from petitioner(s). Failure to pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee on or before March 3, 2022, may result in dismissal of this case.