Opinion
19514-21
11-12-2021
David R. Kiplinger & Lynette E. Kiplinger Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
By Order served August 24, 2021, the Court directed petitioners to pay the Court's $60.00 filing fee. To date, petitioners have not complied with the Court's Order.
On September 27, 2021, respondent filed an answer to the petition. On October 7, 2021, respondent filed a second answer to the petition. Upon review, the second answer appears to be a duplicate of the first.
The foregoing considered, it is
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee for this case is extended to December 10, 2021. Waiver of the Court's filing fee requires an affidavit or declaration containing specific financial information regarding the inability to make such payment. An Application for Waiver of Filing Fee form is available under "Case Related Forms" on the Court's website at www.ustaxcourt.gov. Failure to pay the filing fee (or submit an Application for Waiver of Filing Fee) by the aforementioned date may result in dismissal of this case. It is further
ORDERED that respondent's answer, filed September 27, 2021, is hereby deemed stricken from the Court's record in this case.