Opinion
23000-22
11-28-2022
ALMA ROSA CORTEZ IBARRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 17, 2022, correspondence from or on behalf of petitioner, not accompanied by payment of the Court's filing fee, was filed as an imperfect petition to commence the above-docketed case. By Order served October 28, 2022, the Court directed petitioner to file an Amended Petition and to pay the Court's $60.00 filing fee or to submit an Application for Waiver of Filing Fee for consideration. However, it has since come to the Court's attention that the address of record was incomplete.
In view of the foregoing, it is
ORDERED that the time within which petitioner shall file an Amended Petition and pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee) is extended to December 28, 2022. If the Amended Petition and filing fee are not received by that date, the Court may dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition and any Application for Waiver of Filing Fee are available at www.ustaxcourt.gov.