Opinion
13002-21
12-03-2021
Rene M. Evanko & John W. Mack Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
By Order dated July 12, 2021, the Court directed petitioners to file an Amended Petition and pay the Court's $60.00 filing fee or submit an Application for Waiver of Filing Fee for consideration. Upon further review of the record, it appears that an amended petition is not necessary. However, the filing fee in this case remains unpaid.
Upon due consideration, it is
ORDERED that petitioners need no longer file an amended petition. It is further
ORDERED that, on or before January 31, 2022, respondent shall file an Answer to the petition. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "Forms" tab on the Court's website at www.ustaxcourt.gov) is extended to December 23, 2021. Failure to comply with this Order may result in the dismissal of the case or other action as the Court deems appropriate.