Opinion
30234-21
12-20-2021
Amaka L. Ezan, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 16, 2021, petitioner filed a First Amended Application for Waiver of Filing Fee. However, like petitioner's initial application, the amended application is captioned in the name of "Joel Landry Ezan". As previously noted in the Court's Order served December 16, 2021, denying petitioner's initial application, that caption does not match this case. Consequently, the Court is unable to process the amended application. See Rule 23(a)(1), Tax Court Rules of Practice and Procedure.
The foregoing considered, it is
ORDERED that petitioner's First Amended Application for Waiver of Filing Fee is denied. It is further
ORDERED that, on or before February 3, 2022, petitioner shall pay the Court's $60.00 filing fee for this case. Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court. It is further
ORDERED that the Clerk of the Court shall attach to the copy of the Order served on petitioner information regarding payment of the Court's filing fee.