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Hazel Primous PR Firm, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 17, 2024
No. 10730-24S (U.S.T.C. Jul. 17, 2024)

Opinion

10730-24S

07-17-2024

HAZEL PRIMOUS PR FIRM, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On July 16, 2024, petitioner filed in the above-docketed matter two documents characterized as a "Motion for an Order under Federal Rule of Evidence 502(d)" and an "Affidavit of Hazel Primous in Support of Motion for an Order under Federal Rule of Evidence 502(d)". Although somewhat inscrutable, the apparent intent of the submissions would be to seek reconsideration of the Court's denial of petitioner's earlier Application for Waiver of Filing.

Accordingly, upon further review of the record herein and of petitioner's indications that petitioner is reliant on Social Security income, the Court will waive the filing fee. The premises considered, it is

ORDERED that petitioner's filing at Docket Index No. 15 shall be recharacterized as a Motion for Reconsideration of Order Denying Application for Waiver of Filing Fee. It is further

ORDERED that petitioner's filings at Docket Index No. 16 shall be recharacterized as a First Supplement to Motion for Reconsideration of Order Denying Application for Waiver of Filing Fee. It is further

ORDERED that petitioner's Motion for Reconsideration of Order Denying Application for Waiver of Filing Fee, as supplemented, is granted in that it is

ORDERED that the Court's $60.00 filing fee for this case is waived, and petitioner is no longer required to pay such amount.


Summaries of

Hazel Primous PR Firm, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 17, 2024
No. 10730-24S (U.S.T.C. Jul. 17, 2024)
Case details for

Hazel Primous PR Firm, LLC v. Comm'r of Internal Revenue

Case Details

Full title:HAZEL PRIMOUS PR FIRM, LLC, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jul 17, 2024

Citations

No. 10730-24S (U.S.T.C. Jul. 17, 2024)