Opinion
10523-21
06-14-2021
Rand Jennings & Cathryn Jennings, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
The Court filed on March 29, 2021, a document as the petition of the above-named petitioners at the docket number indicated. That docket number MUST appear on all documents and papers subsequently sent to the Court for filing or otherwise. The document did not comply with the Rules of the Court as to the form and content of a proper petition. The filing fee was not paid.
Accordingly, it is
ORDERED that on or before July 29, 2021, petitioners shall file a proper amended petition and pay the $60.00 filing fee. Waiver of the filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee and Affidavit form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov/case_related_forms.html. If an Amended Petition and either the filing or Application for Waiver of the Filing Fee are not received on or before July 29, 2021, the case will be dismissed or other action taken as the Court deems appropriate.