Opinion
20892-21
10-07-2021
James H. Ligon, Jr. & Debra M. Ligon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
The Court's Orders served September 3, 2021, having been returned to the Court by the U.S. Postal Service, the envelope in which it was received having been marked" Return To Sender, Not Deliverable as Addressed, Unable To Forward," it is
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a copy of the Court's Orders served September 3, 2021. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit the Application for Waiver of Filing Fee) is extended to October 28, 2021. If the filing fee is not received by October 28, 2021, the Court may dismiss this case for lack of jurisdiction. Forms which may be used for the Amended Petition and Application for Waiver of Filing Fee are available at www.ustaxcourt.gov. It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on petitioners at current petitioners' address in petitioners' Motion To Dismiss, filed September 27, 2021.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
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