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

United States Tax Court
Jul 16, 2024
No. 11012-24L (U.S.T.C. Jul. 16, 2024)

Opinion

11012-24L

07-16-2024

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


ORDER

Kathleen Kerrigan Chief Judge

On July 10, 2024, petitioner filed five documents titled as affidavits or briefs in support thereof (Docket Index Nos. 8 through 12). These filings appear to consist of documents and materials in the nature of evidence. We accordingly inform petitioner that those documents and materials have not been received into evidence by the Court, and that, unless otherwise directed by the Court, the appropriate time to present such evidence for inclusion in the Court's record is at the trial of this matter. For further information, petitioner may consult "Guidance for Petitioners" under the "Rules & Guidance" tab on the Court's website at www.ustaxcourt.gov.

Further, on July 16, 2024, petitioner filed three documents titled "Motion for an Order under Model Rule of Professional Conduct 4.2," "Objection to Order petitioner's Application for Waiver of Filing Fee is denied," and "Unsworn Declaration of SSI taxpayers income checks under Penalty of Perjury in Support of Objection to Order petitioner's Application for Waiver of Filing Fee is denied." On further consideration of the record and of petitioner's indications that petitioner is reliant on Social Security income, we will waive the filing fee.

Upon due consideration, and for cause, it is

ORDERED that petitioner's filings at Docket Index Nos. 8 through 12 are deemed stricken from the Court's record in this case. It is further

ORDERED that petitioner's filing at Docket Index No. 14 is 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 Nos. 15 and 16 are each recharacterized as a 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 16, 2024
No. 11012-24L (U.S.T.C. Jul. 16, 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 REVENUE…

Court:United States Tax Court

Date published: Jul 16, 2024

Citations

No. 11012-24L (U.S.T.C. Jul. 16, 2024)